What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity to present its case before the CIT(A). The matter was restored back for de-novo adjudication.

The Assessing Officer made an addition of Rs. 23 Lacs on account of cash deposits. The CIT(A) confirmed the addition as the assessee failed to appear. The assessee sought another opportunity to substantiate the source of deposits.

What were the issues?

Whether the assessee should be granted another opportunity to substantiate the source of cash deposits before the lower appellate authority.

Gurbinder Singh vs ITO | ITAT Chandigarh 2026

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.904/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2017-18) Shri Gurbinder Singh ITO Ward – 2(2) Kansal Singla, 3rd Floor, SCO 80-81 बनाम/ Vs. Rupnagar, Punjab – 140001 Sector 17C, Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BFLPS-0181-R (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. T.N. Singla (CA) – Ld. AR (Virtual) ��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) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17.02.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 30.12.2019. In the assessment order, Ld. AO made addition of cash deposits for Rs.23 Lacs. The Ld. CIT(A) confirmed the assessment for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before Tribunal. The Ld. AR prayed for another opportunity of hearing before lower authorities

on the ground that the assessee is a position to substantiate the source of cash deposits. The Ld. Sr. DR has opposed the same. 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

GURBINDER SINGH,CHANDIGARH vs. INCOME TAX OFFICER- WARD 2(2), ROPAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Latest GST High Court judgments