MR. RAMA GUPTA,LUDHIANA vs. ITO, WARD-7(3), LUDHIANA

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ITA 28/CHANDI/2024Status: DisposedITAT Chandigarh06 July 2026AY 2012-132 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 CIT(A) for de-novo adjudication, directing the assessee to present its case.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an assessment order where the AO made an addition under Section 69A. The CIT(A) confirmed the assessment without any representation from the assessee.

What were the issues?

Whether the assessee was denied a fair hearing by the CIT(A) and if a fresh opportunity should be granted to present its case.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 69A

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 आयकर अपील सं./ ITA No.28/CHANDI/2024 (िनधा�रण वष� / Assessment Year: 2012-13) Ms. Rama Gupta ITO Ward – 7(3) Prop. Jiwan Steels Rishi Nagar, Ludhiana बनाम/ Vs. Vishwakarma Street, Gill Road Ludhiana, Punjab – 141401 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ABKPG-4641-G (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. S.K. Mukhi (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 30-06-2026 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) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27.11.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 147 of the Act on 30.12.2019. In the assessment order, Ld. AO made addition u/s 69A for Rs.91.72 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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