BALWINDER SINGH, MOHALI,MOHALI vs. THE INCOME TAX OFFICER WARD 6(1), CHANDIGARH, CHANDIGARH

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ITA 471/CHANDI/2026Status: DisposedITAT Chandigarh08 July 2026AY 2016-20172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee might be able to defend its case and accepted the prayer to restore the matter. The case was restored to the CIT(A) for fresh adjudication with a direction to the assessee to prove its case.

What were the facts?

The Assessing Officer made an addition of unexplained money under Section 69A. The CIT(A) confirmed the assessment without substantive representation from the assessee. The assessee appealed to the Tribunal, arguing their submissions were overlooked.

What were the issues?

Whether the assessee's submissions were properly considered by the lower authorities and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 69A,Section 147,Section 144B

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 HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.471/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2016-17) Shri Balwinder Singh ITO Ward 6(1) 18, Daun Majra, Kharar बनाम/ Vs. Aaykar Bhawan, Rishi Nagar Mohali, Punjab – 140301 Ludhiana �ायीलेखासं./जीआइआरसं./PAN/GIR No. BZMPK-9281-R (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR

सुनवाईकीतारीख/Date of Hearing : 01-07-2026 घोषणाकीतारीख /Date of Pronouncement 08-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016- 17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 26.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144B of the Act on 18.03.2024. The registry has noted delay of 3 days in the appeal which stand condoned. 2. In the assessment order, Ld. AO made addition of unexplained money u/s 69A for Rs.21.83 Lacs after considering assessee’s submissions. The Ld. CIT(A) confirmed the assessment for want of

any substantive representation from the assessee. Aggrieved, the assessee is in further appeal before Tribunal. The Ld. AR stated that the assessee’s submissions were completely overlooked by Ld. CIT(A) and accordingly, a prayer has been made to restore the matter back to the file of lower authorities which has been opposed by Ld. Sr. DR. 3. It would, prima-facie, appear from assessee’s submissions that the assessee may be in a position to defend its case. Therefore, I accept the prayer of Ld. AR and restore the matter 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. 4. The appeal stands allowed for statistical purposes. Order pronounced on 08th July, 2026

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 08-07-2026 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

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