KARANDEEP SINGH,HARYANA vs. COMMISSIONER OF INCOME TAX, HARYANA

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.791/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2012-13) Shri Karandeep Singh ITO Jagadhri Workshop, Village Sasauli बनाम/ Vs. Aaykar Bhawan, Yamunanagar Yamunanagar, Haryana – 135002 Haryana – 135001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BGWPS-3950-G (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Ajay Jain (CA) – 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 Year (AY) 2012- 13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19.01.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 11.12.2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.32.03 Lacs for want of any substantive 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. The registry has noted delay of 729 days in the appeal, the condonation of

which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. The Ld. AR stated that the assessee is in a position to substantiate the source of cash deposit. The Ld. Sr. DR proposed dismissal of the appeal. 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. AO who would proceed for de novo assessment. 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