BALJINDER KAUR ,MOHALI vs. INCOME TAX OFFICER, WARD-6(1), MOHALI , MOHALI

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ITA 924/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2018-192 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the impugned order and restored the matter to the AO for 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 assessment on a best judgment basis and confirmation of additions. The assessee's AR sought to restore the matter to the AO, stating the assessee can now substantiate its case.

What were the issues?

Whether the assessee should be given an opportunity for de-novo assessment due to lack of representation before lower authorities, to uphold principles of natural justice.

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, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.924/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2018-19) Smt. Baljinder Kaur ITO Ward - (6) 1 C/O Tejmohan Singh (Advocate) Mohali, Punjab बनाम/ Vs. #527, Sector – 10-D Chandigarh – 160011 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ETVPK-0735-C (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Tej Mohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 06-07-2026 घोषणाकीतारीख /Date of Pronouncement 07-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 03-02-2026 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 20-03-2024. 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 various additions to determine assessee’s income at Rs.94.13 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

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