KULBIR SINGH,HOSHIARPUR vs. ACIT/DCIT CIRCLE-1 INTERNATIONAL TAX , INCOME TAX OFFICE INTERNATIONAL TAX CHANDIGARH

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ITA 1369/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, observing principles of natural justice, decided to grant the assessee another opportunity to present their case. The impugned order was set aside, and the matter was restored to the AO for a de-novo assessment.

What were the facts?

The assessee's appeal for AY 2019-20 arose from an assessment order under Section 147 read with Section 144. The AO made an addition of Rs. 109.85 Lacs under Section 69 due to the assessee's lack of substantive representation, which was confirmed by the CIT(A).

What were the issues?

Whether the assessment order and CIT(A) confirmation were valid without proper representation from the assessee, and if a de-novo assessment is warranted.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1369/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2019-20) Shri Kulbir Singh ACIT/DCIT Circle-1 S/O Mohinder Singh International Tax बनाम/ Vs. Village – Kharal Khurd, PO – Jaura Income Tax Department Hoshiarpur, Punjab – 144203 Aaykar Bhawan Sector – 17E, Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. GGIPS-5005-K (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 : 06-07-2026 घोषणाकीतारीख /Date of Pronouncement 07-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of learned Commissioner of Income Tax (Appeals), Delhi-43 [CIT(A)] dated 31.03.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144 of the Act on 24.05.2024. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. In the

assessment order, Ld. AO made addition u/s 69 for Rs.109.85 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. 2. Keeping in mind the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter is restored back to the file of Ld. AO for de-novo assessment with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purpose. Order pronounced on 07th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 07-07-2026 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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