What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for natural justice and admitted the appeal, subject to a cost of Rs. 10,000. The CIT(A) was directed to conduct a de novo adjudication of the appeal.

The assessee's appeal for AY 2017-18 was filed with a significant delay. The assessment was framed on a best judgment basis, and the CIT(A) confirmed it due to the assessee's lack of representation. The assessee sought to restore the matter to the lower authorities.

What were the issues?

Whether the appeal should be admitted despite a significant delay, and whether the matter should be remanded for a fresh adjudication to ensure principles of natural justice are followed.

Zinga Travel Services Private… vs CIT | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

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

Manoj Kumar Aggarwal (Accountant Member)

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 30.11.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 04.12.2019. The registry has noted delay of 686 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation application. 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. The same has been opposed by Ld. CIT-DR. In the assessment order, Ld. AO made various additions to determine assessee’s income at Rs.742.97 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.

Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR and admit the appeal subject to payment of cost of Rs.10,000/- 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. CIT(A) who would proceed for de novo adjudication of the appeal. The assessee is directed to plead and prove its case forthwith.

The appeal stands allowed for statistical purpose. Order pronounced on 06th July, 2026 - - (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

""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF

ZINGA TRAVEL SERVICES PRIVATE LIMITED,CHANDIGARH vs. COMMISSIONER OF INCOME TAX APPEAL, CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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