DEV SINGH S/O SARDARA SINGH,TEHSIL JAGRAON, DISTT. LUDHIANA vs. INCOME TAX OFFICER, WARD-1, JAGRAON

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ITA 694/CHANDI/2026Status: DisposedITAT Chandigarh08 July 2026AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while noting the principles of natural justice, decided to grant the assessee another opportunity to present its case before the CIT(A). The impugned order was set aside and the matter was restored for de-novo adjudication.

What were the facts?

The assessee's appeal for AY 2011-12 arose from an assessment framed on a best judgment basis due to the assessee's lack of representation. Both the AO and CIT(A) confirmed the assessment for the same reason.

What were the issues?

Whether the assessee was provided with adequate opportunity to represent its case and whether the assessment on a best judgment basis was justified without proper representation.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148

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 PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.694/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2011-12) Shri Dev Singh ITO Ward – 1 S/o Sh. Sardara Singh Jagraon बनाम/ Vs. House No. 83, VPO Jassowal Kalan Punjab – 141001 Tehsil - Jagraon, Ludhiana Punjab – 141001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CTOPS-6412-F (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��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 appeal by assessee for Assessment Year (AY) 2011- 12 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-2, Surat [CIT(A)] dated 18.02.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 / 148 of the Act on 21.12.2018. In the assessment order, Ld. AO assessed income of the assessee at Rs.11.76 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. 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 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 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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