PARAMJIT SINGH S/O SH. PRITAM SINGH,YAMUNANAGAR vs. DCIT, CIRCLE, YAMUNANAGAR

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ITA 622/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2011-122 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal admitted the appeal despite the delay, considering principles of natural justice. The matter was restored to the CIT(A) for a fresh adjudication, with a direction for the assessee to present its case.

What were the facts?

The assessee's appeal for AY 2011-12 was filed after a significant delay. The original assessment was framed on a best judgment basis due to the assessee's lack of representation, and the CIT(A) confirmed this assessment.

What were the issues?

The primary issues were the delay in filing the appeal and the assessee's failure to represent its case during the assessment proceedings.

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, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.622/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2011-12) Shri Paramjit Singh DCIT Circle S/O Shri Pritam Singh बनाम/ Vs. Yamuna Nagar Dhoulra, Haryana – 135133 Haryana �ायीलेखासं./जीआइआरसं./PAN/GIR No. BEQPS-0477-G (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) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 24.01.2024 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 12.12.2018. In the assessment order, Ld. AO made addition of Rs.8,24,068/- for want of any substantive representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons against which the assessee is in further appeal before us. At the time of hearing,

none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on delay as well as on merits. 2. The registry has noted delay of 2393 days in the appeal which apparently, is not correct. The impugned order has been passed on 24.01.2024 and the appeal has been filed on 09-09-2025 and therefore, the delay is much lesser. Nevertheless, on the facts of the case and keeping in mind the principles of natural justice, I admit the appeal and restore the matter 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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