What did the Tribunal hold?

The Tribunal condoned the delay subject to the assessee paying a cost of Rs. 5,000/-. The appeal was to be adjudicated de novo on merits by the CIT(A) after the cost is deposited.

The assessee filed an appeal before the ITAT with a significant delay of 705 days. The assessee did not appear for the hearing, while the Revenue requested dismissal. The lower authorities had made additions to the assessee's income.

What were the issues?

The primary issue was the condonation of the significant delay in filing the appeal and the subsequent adjudication of the case on merits.

The Shimla Urban Co-Operative… vs ITO | s.143(3) | ITAT Chandigarh 2026

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.503/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2014-15) The Shimla Urban Co-operative Bank Ltd. ITO Ward – 2 बनाम/ H. No. 52/3, Middle Bazaar, Shimla Railway Board Building Vs. Himachal Pradesh – 171001 Near SBI Bank, Shimla �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATT-9070-D (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None ��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) 2014-15 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-2, Jaipur [CIT(A)] dated 12.01.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 09.12.2016. The registry has noted delay of 705 days in the appeal, the condonation of which has been sought by the assessee. 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 twin additions to determine assessee’s income at Rs.37.66 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 admit the appeal of the assessee subject to payment of cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. CIT(A) who would proceed for de novo adjudication of the appeal on merits. The assessee is directed 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

THE SHIMLA URBAN CO-OPERATIVE BANK LTD.,SHIMLA vs. ITO WARD-2, SHIMLA, SHIMLA

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