JAGJIT SINGH,PUNJAB vs. ITO WARD, SANGRUR, PUNJAB

PDF · subscribers
ITA 588/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2016-172 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, adhering to principles of natural justice, set aside the impugned order and restored the matter to the AO for a fresh assessment. The assessee was directed to present and prove its case.

What were the facts?

The assessee remained unrepresented before the lower authorities, leading to an addition of Rs. 53.61 Lacs in cash deposits based on a best judgment assessment. The assessee's representative sought to restore the matter to the Assessing Officer (AO) to present their case.

What were the issues?

Whether the assessee should be given an opportunity to present their case before the AO, despite remaining unrepresented before the lower authorities, to ensure principles of natural justice are followed.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

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

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 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 08-01-2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 22-03-2024. 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.53.61 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 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 purposes. 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

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 →