DAVINDER KAUR,KHARAR,PUNJAB vs. ITO WARD 6(1), MOHALI, PUNJAB

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ITA 840/CHANDI/2026Status: DisposedITAT Chandigarh14 July 2026AY 2024-252 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity of hearing before the CIT(A). The matter was restored to the CIT(A) for de-novo adjudication.

What were the facts?

The Assessing Officer made an addition of unexplained expenditure under Section 69C. The CIT(A) confirmed the assessment without any representation from the assessee.

What were the issues?

Whether the assessee was denied a fair hearing by the CIT(A) and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69C,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.840/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2024-25) Davinder Kaur ITO Ward – 6(1) 111/15, Ward No. 10, Sector – 10 Mohali, Punjab बनाम/ Vs. Near Anaj Mandi, Kharar, Rupnagar Punjab – 140301 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CNDPK-7903-C (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 06-07-2026 घोषणाकीतारीख /Date of Pronouncement 14-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2024-25 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 20-03-2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 18-12-2025. In the assessment order, Ld. AO made addition of unexplained expenditure u/s 69C for Rs.62.04 Lacs. The Ld. CIT(A) confirmed the assessment for want of any representation

from the assessee. Aggrieved, the assessee is in further appeal before us. The only player of Ld. AR is another opportunity of hearing before Ld. CIT(A) which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to defend its case. 2. Keeping in mind the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter is restored back to the file of Ld. CIT(A) for de-novo adjudication with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purpose. Order pronounced on 14th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 14-07-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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