AMARJIT SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-5, PATIALA , PATIALA

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ITA 608/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2013-143 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer, setting aside the impugned order and restoring the matter to the Assessing Officer for a de-novo assessment. The assessee was directed to plead and prove its case.

What were the facts?

The assessee remained unrepresented before the lower authorities, leading to an assessment on a best judgment basis and an addition of Rs. 37.80 Lacs for investment in land purchase. The assessee's representative argued for a restoration of the matter to the Assessing Officer to present their case.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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.608/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2013-14) Shri Amarjit Singh ITO Ward – 5 C/O Tejmohan Singh (Advocate) Aaykar Bhawan बनाम/ Vs. #527, Sector – 10D Mohali, Punjab Chandigarh – 160011 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ARFPS-3980-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Tejmohan 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) 2013-14 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Coimbatore [CIT(A)] dated 13.01.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 25.12.2019. 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 Rs.37.80 Lacs on account of investment in purchase of land 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

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