HARI KUMAR,HARYANA vs. INCOME TAX OFFICER WARD-1, KAITHAL, KAITHAL

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ITA 771/CHANDI/2026Status: DisposedITAT Chandigarh08 July 2026AY 2012-132 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, subject to the assessee paying a cost of Rs. 3,000/-. The appeal was restored to the CIT(A) for de novo adjudication on merits.

What were the facts?

The assessee's appeal for AY 2012-13 was filed with a significant delay of 544 days. The CIT(A) had confirmed the assessment order for want of representation from the assessee.

What were the issues?

Whether the delay in filing the appeal should be condoned and the matter be adjudicated on merits. The assessee sought to substantiate its case before the CIT(A).

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 HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.771/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2012-13) Shri Hari Kumar ITO Ward – 1 Village – Fatehpur, Pundri बनाम/ Vs. Kaithal, Haryana – 136027 Kaithal, Haryana – 136026 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAMPW-6979-N (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Pankaj Bhalla (CA) (Virtual) – Ld. AR ��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 Years (AY) 2012- 13 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-4, Mumbai [CIT(A)] dated 26-07-2024 in the matter of an assessment framed by Ld. AO u/s 143(3) r.w.s. 147 of the Act on 18.12.2019. In the assessment order, Ld. AO assessed Long Term Capital Gains of Rs.8,32,776/-. The Ld. CIT(A) confirmed the assessment for want of any representation from the assessee against which the assessee is in further appeal before Tribunal. The registry has noted delay of 544 days in the appeal, 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.3,000/- 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 on merits. The assessee is directed to plead and prove its cases forthwith. 3. The appeal 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

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