VISHU GUPTA,PUNJAB vs. ITO WARD-I, GOBINDGARH , PUNJAB

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ITA 1668/CHANDI/2025Status: DisposedITAT Chandigarh06 July 2026AY 2022-232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to restore the matter to the AO for de novo assessment, citing principles of natural justice. This was subject to the assessee paying a cost of Rs. 20,000/- to a charitable fund.

What were the facts?

The assessee filed an appeal against an assessment order that made an addition for alleged bogus purchases. The CIT(A) confirmed the assessment due to the assessee's lack of representation. The assessee sought to restore the matter to the AO, claiming they could defend their case.

What were the issues?

Whether the assessee should be given an opportunity to present their case before the AO, and whether the principles of natural justice warrant a remand for de novo assessment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

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.1668/CHANDI/2025 (िनधा�रणवष� / Assessment Year: 2022-23) Shri Vishu Gupta ITO Ward – 1 Shop No. 125, 1st Floor, Sector – 20 Aaykar Bhawan, Gobindgarh बनाम/ Vs. Motia Khan, Mandi Gobindgarh Punjab Punjab – 147301 �ायीलेखासं./जीआइआरसं./PAN/GIR No. APFPG-0537-C (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) – 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) 2022-23 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19.06.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 144B of the Act on 25.03.2024. The registry has noted delay of 99 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 Ld. AO on the ground that the assessee is in a position to defend its case. In the assessment order, Ld. AO made addition of alleged bogus purchases for Rs.222.24 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.20,000/- 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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