TARLOCHAN SINGH,PUNJAB vs. ITO WARD 3, KHANNA, PUNJAB

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ITA 1654/CHANDI/2025Status: DisposedITAT Chandigarh06 July 2026AY 2012-132 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to restore the matter to the lower authorities for a de novo assessment, citing principles of natural justice. This was subject to the assessee paying a cost of Rs. 4,000/-.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an assessment framed on a best judgment basis due to the assessee's lack of representation before the lower authorities. The CIT(A) confirmed the assessment, leading to the present appeal.

What were the issues?

Whether the assessment order should be set aside and a de novo assessment allowed on grounds of natural justice, despite the assessee's prior non-representation.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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 HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1654/CHANDI/2025 (िनधा�रणवष� / Assessment Year: 2012-13) Sh. Tarlochan Singh ITO Ward-3 Village Galwadi, Teh. Khanna Khanna - 141401 बनाम/ Vs. Amloh Road, SO Khanna, Ludhiana – 141401 �ायीलेखासं./जीआइआरसं./PAN/GIR No. EFQPS-3424-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR (Virtual) 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) 2012- 13arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 08.10.2024in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 26.12.2019. The registry has noted delay of 340 days, the condonation of which has been sought by

Ld. AR. The Ld. AR also pleaded for restoring the matter back to the file of lower authorities on the ground that the assessee is in a position to defend its case. In the assessment order, Ld. AO made various additions to determine assessee’s income at Rs.235.76 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. 2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR subject to payment of cost of Rs.4,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. AO who would proceed for de novo assessment. The assessee is directed 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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