NAIB SINGH,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

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ITA 1249/CHANDI/2024Status: DisposedITAT Chandigarh06 July 2026AY 2017-182 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 to the AO for de-novo assessment. The assessee was directed to present its case and prove its claims.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an assessment framed by the AO on a best judgment basis. The addition made by the AO was confirmed by the CIT(A) due to the assessee's non-representation.

What were the issues?

Whether the assessment order passed on a best judgment basis and confirmed by the CIT(A) for non-representation should be upheld, or if the assessee should be granted another opportunity to present its case.

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, “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 VIRUTAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1249/CHANDI/2024 (िनधा�रणवष� / Assessment Year: 2017-18) Sh. Naib Singh ITO Ward 5(5) बनाम/ Vs. 581, Milk Colony, Dhanas Sector 17E Chandigarh – 160014 Chandigarh-160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BWKPS-4752-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 06-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28.05.2024 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 21.03.2022. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. In the assessment order, Ld. AO made

addition of Rs.74.22 Lacs which stood confirmed by Ld. CIT(A) for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. 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. 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 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

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ITAT CHANDIGARH

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