KAMAL PARTAP CHAUDHARY,JAGADHRI vs. CIT(A), JAGADHRI, YAMUNANAGAR

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ITA 678/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the impugned order and restored the matter back to the AO for a de-novo assessment. The assessee was directed to present and prove its case.

What were the facts?

The assessee remained unrepresented before the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) (CIT(A)). Consequently, the AO made a best judgment assessment, and the CIT(A) confirmed it, assessing capital gains of Rs. 48.36 Lacs.

What were the issues?

Whether the assessee should be given an opportunity to present its case before the lower authorities due to lack of representation.

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 PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.678/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2016-17) Shri Kamal Partap Chaudhary CIT(A) H. No. B-141, Ansal Township National Faceless Appeal Centre बनाम/ Vs. Ambala Road, Yamuna Nagar (NFAC) Delhi Haryana - 135003 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ADQPC-8293-C (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Deepinder 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) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 21.01.2026 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 06.03.2024. The only prayer of Ld. AR is to restore the matter back to lower authorities 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 assessed capital gains of Rs.48.36 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, 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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ITAT CHANDIGARH

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