What did the Tribunal hold?

The Tribunal, considering principles of natural justice, admitted the appeal and restored the matter to the CIT(A) for de-novo adjudication. The assessee was directed to present its case forthwith.

The assessee's appeal before the ITAT was for AY 2017-18, arising from an assessment order confirmed by the CIT(A) due to the assessee's non-representation. The assessee sought an adjournment at the ITAT hearing, which was rejected.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after failing to appear earlier.

Harish Chander Bhola, Panchkula vs ITO | ITAT Chandigarh 2026

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.931/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2017-18) Shri Harish Chander Bhola ITO Ward – 5 House No 1186, Sector – 12A बनाम/ Vs. Aaykar Bhawan, Sector – 2 Panchkula, Haryana – 134109 Panchkula, Haryana – 134109 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ABUPB-4182-F (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None (Adj. Application Rejected) ��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 09.09.2025 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 various additions to determine assessee’s income at Rs.31.77 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. At the time of hearing, the assessee sought adjournment which was rejected. The registry has noted delay of 131 days in the

appeal, the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by an affidavit of the assessee. The Ld. Sr. DR proposed dismissal of the appeal. 2. Keeping in mind the principles of natural justice, I deem it fit to admit the appeal and 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

HARISH CHANDER BHOLA,PANCHKULA vs. ITO WARD-5 PANCHKULA, PANCHKULA

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