AVTAR SINGH, LUDHIANA,LUDHIANA vs. THE INCOME TAX OFFICER WARD 5(1), LUDHIANA, LUDHIANA

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.160/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.161/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2016-17) Shri Avtar Singh ITO Ward 5(1) H. No. 451, Shimlapuri Aaykar Bhawan, Rishi Nagar बनाम/ Vs. Street No. 14, Barota Road Ludhiana, Punjab Ludhiana – 141003 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BOUPS-0390-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Kaushal Chopra (CA) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 08-07-2026 घोषणाकीतारीख /Date of Pronouncement 09-07-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2015- 16 & 2016-17 arises out of separate orders dated 25.09.2024 & 30.09.2024 of learned first appellate authority. In AY 2015-16, an assessment was framed by Ld. AO u/s 147 r.w.s. 144B of the Act on 29.03.2022 wherein Ld. AO made addition of Rs.35.03 Lacs. In AY 2016-17, Ld. AO made similar addition of Rs.3.89 Lacs. The Ld. CIT(A) confirmed both the assessments for want of any representation from

the assessee. The registry has noted delay of 418 days in both the appeals, the condonation of which has been sought by Ld. AR. The Ld. AR also prayed for restoring the appeal back to Ld. CIT(A) on the ground that the assessee is in a position to substantiate its case. The same has been opposed by Ld. Sr. DR. 2. Keeping in mind the principles of natural justice, I accept the prayer of Ld. AR subject to payment of cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. CIT(A) who would proceed for de novo adjudication for both the years. The assessee is directed to plead and prove its cases forthwith. 4. Both the appeals stands allowed for statistical purposes. 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