GURCHARAN SINGH,PATIALA vs. ITO, PATIALA

PDF · subscribers
ITA 417/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter back to the Assessing Officer for a de-novo assessment, allowing the assessee an opportunity to present and prove its case. This was done in the interest of natural justice.

What were the facts?

The assessee remained unrepresented before the lower authorities, leading to an addition of Rs. 13.75 Lacs in cash deposits. The Assessing Officer framed the assessment under section 147 r.w.s. 144B, and the CIT(A) confirmed the addition.

What were the issues?

Whether the assessee should be given an opportunity to represent its case before the Assessing Officer, despite previous non-representation, to ensure principles of natural justice are upheld.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

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 PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.417/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2016-17) Shri Gurcharan Singh ITO Village Sawai Singh Wala Aaykar Bhawan बनाम/ Vs. P.O. Behrv Devi Nagar, Patiala Near Leela Bhawan, Patiala Punjab – 147001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. DPFPS-5713-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Deepinder Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 01-07-2026 घोषणाकीतारीख /Date of Pronouncement 07-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 26.11.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 28.03.2022. The only prayer of Ld. AR is to restore the matter back to Ld. AO on the ground that the assessee has remained unrepresented before lower authorities. The Ld. AR stated that the assessee is in a position to substantiate its case. The Ld. Sr. DR has opposed the same. In the assessment order, Ld. AO made addition of

cash deposits for Rs.13.75 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, I accept the prayer of Ld. AR. 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- (MANOJ KUMAR AGGARWAL) 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →