THE INNA BAJWA COOPERATIVE AGRICULTURAL SERVICE SOCIETY LIMITED,DHURI vs. INCOME TAX OFFICE WARD-1, MALERKOTLA

PDF · subscribers
ITA 479/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee remained unrepresented before the CIT(A), leading to the confirmation of the AO's assessment. The assessee's AR now seeks to restore the matter to the CIT(A) to present its case.

What were the issues?

Whether the assessee should be given an opportunity to represent its case before the CIT(A) after remaining unrepresented in the previous proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),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.479/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2018-19) The Inna Bajwa Cooperative ITO Ward -1 Agricultural Service Society Limited NFAC बनाम/ Vs. Dhuri, District Sangrur Delhi Punjab – 148024 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAAAT-9740-P (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Mayank Bansal (CA) – 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) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 14.02.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 19.04.2021. 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 twin disallowances

to determine assessee’s income at Rs.4.42 Lacs. The Ld. CIT(A) confirmed the assessment for want of any substantive representation from the assessee. 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →