VISHAL BANSAL,LUDHIANA vs. INCOME TAX OFFICER, LUDHIANA

PDF · subscribers
ITA 885/CHANDI/2026Status: DisposedITAT Chandigarh09 July 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter for de-novo adjudication on merits. The assessee is directed to plead and prove its case, and the issue of delay will not be raised by the CIT(A).

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for a delay of 176 days. The AO had disallowed purchases of Rs. 15.11 Lacs in the assessment order.

What were the issues?

Whether the appeal should be admitted despite a significant delay, and the merits of the disallowance of purchases.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

For Respondent: Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR (Virtual)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.885/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2018-19) Shri Vishal Bansal ITO S/o Shri Ashwani Bansal Ward No. 6(1), Aaykar Bhawan बनाम/ Vs. R/o BI-426, near Dewan Gas Service Rishi Nagar, Ludhiana Ram Nagar, Civil Lines, Ludhiana Punjab – 141001 Punjab – 141001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BWDPB-6909-H (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR (Virtual)

सुनवाईकीतारीख/Date of Hearing : 08-07-2026 घोषणाकीतारीख /Date of Pronouncement 09-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018- 19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.03.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.ws. 144B of the Act on 20.02.2024. In the assessment order, Ld. AO disallowed purchases of Rs.15.11 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 176 days. Aggrieved, the assessee is in further appeal before Tribunal. At the time of hearing, none

appeared for assessee and Ld. Sr. DR proposed dismissal of the appeal. 2. Apparently, the assessee is engaged in trading activities and has earned profit from the same. Therefore, the appeal ought not to have been dismissed on delay. Nevertheless, keeping in mind the principles of natural justice, I deem it fit to grant another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the matter is restored back to the file of Ld. CIT(A) for de-novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. The issue of delay would not be raised by Ld. CIT(A). 3. The appeal stands allowed for statistical purpose. Order pronounced on 09th July, 2026.

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 09/07/2026 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

ASSISTANT REGISTRAR ITAT CHANDIGARH

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →