TUSHAR PRABHA,PANCHKULA vs. INCOME TAX OFFICER, WARD-1, JIND

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ITA 165/CHANDI/2026Status: DisposedITAT Chandigarh08 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering principles of natural justice and the absence of the assessee, set aside the impugned order. The matter was restored to the CIT(A) for fresh adjudication of the Rs. 16.35 Lacs addition.

What were the facts?

The assessee's appeal for AY 2012-13 concerns an addition of unexplained investment. The AO made an addition of Rs. 19.06 Lacs, and the CIT(A) confirmed a partial addition of Rs. 16.35 Lacs related to gifts and jewellery sale.

What were the issues?

Whether the addition of Rs. 16.35 Lacs made by the AO and confirmed by the CIT(A) is sustainable in the absence of substantive representation from the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.165/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2012-13) Smt. Tushar Prabha ITO Ward – 1 E – 7/25, Ground Floor, DLF Valley बनाम/ Vs. Rohtak, Haryana Panchkula, Haryana – 134109 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ALMPP-0791-Q (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) 2012- 13 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-6, Kolkata [CIT(A)] dated 24.11.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 143(3) r.w.s. 147 of the Act on 18.12.2019. In the assessment order, Ld. AO made addition of unexplained investment for Rs.19.06 Lacs for want of any substantive representation from the assessee. The Ld. CIT(A) confirmed partial addition of Rs.16.35 Lacs which represent gifts received and sale of jewellery. Aggrieved, the

assessee is in further appeal before Tribunal. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. 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 fresh adjudication of addition of Rs.16.35 Lacs. The assessee is directed to plead and prove its case forthwith. 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

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ITAT CHANDIGARH

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