VANDNA JOHAR,LUDHIANA vs. DCIT, CENTRAL CIRCLE-3 LUDHIANA, LUDHIANA

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ITA 1094/CHANDI/2024Status: DisposedITAT Chandigarh06 July 2026AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity to be heard. The impugned order of the CIT(A) was set aside, and the matter was restored for de-novo adjudication.

What were the facts?

The assessee's appeal for AY 2014-15 was filed after a delay, which was condoned. The CIT(A) had confirmed the assessment without any representation from the assessee. The assessee's primary request was for another opportunity to be heard by the CIT(A).

What were the issues?

Whether the assessee should be granted another opportunity of hearing before the CIT(A) to present its case, given the prior lack of representation.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

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

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1094/CHANDI/2024 (िनधा�रणवष� / Assessment Year: 2014-15) Ms. Vandna Johar DCIT Central Circle-3 बनाम/ Vs. 16R, Model Town Aaykar Bhawan Ludhiana – 141002 Ludhiana - 141001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAZPJ-9774-B (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Dev Mehru (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 01-07-2026 घोषणाकीतारीख /Date of Pronouncement 06-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order of learned Commissioner of Income Tax (Appeals)-5, Ludhiana [CIT(A)] dated 12.07.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 263of the Act on 29.04.2021. The registry has noted delay of 4 days in the appeal which stands condoned. In the assessment order, Ld. AO made various additions to determine assessee’s income at Rs.396.05

Lacs. The Ld. CIT(A) confirmed the assessment for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. The only player of Ld. AR is another opportunity of hearing before Ld. CIT(A) which has been opposed by Ld. CIT-DR. The Ld. AR stated that the assessee is in a position to defend its case. 2. Keeping in mind the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter is restored 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 06th July, 2026 -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 06-07-2026 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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