NAVEEN KUMAR KATOCH,KULLU vs. INCOME TAX OFFICER, WARD KULLU, KULLU

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ITA 419/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's request, setting aside the impugned order. The matter was restored to the CIT(A) for fresh adjudication with a direction to the assessee to present its case.

What were the facts?

The assessee remained unrepresented before the CIT(A) and the AO made an addition under Section 69A. The CIT(A) confirmed the assessment. The assessee's AR requested the matter be restored to the CIT(A) for de-novo adjudication.

What were the issues?

Whether the assessee should be given an opportunity to present its case before the CIT(A) when it remained unrepresented in the prior proceedings.

Which sections of the Income-tax Act were involved?

Section 69A,Section 144,Section 263

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 VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.419/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2017-18) Shri Naveen Kumar Katoch ITO Ward S/o Sh. Lal Chand, Ward No.9 Mohal Kullu, बनाम/ Vs. Batahar, Haripur, Kullu Kullu, Himachal Pradesh Himachal Pradesh �ायीलेखासं./जीआइआरसं./PAN/GIR No. ASOPK-4003-B (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Parveen Sharma (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (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) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 20.01.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 263 of the Act on 17.02.2025. The only prayer of Ld. AR is to restore the matter back to Ld. CIT(A) on the ground that the assessee has remained unrepresented therein. 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 u/s 69A for Rs.4.29 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. 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 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

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