RAJESH KUMAR NARESH KUMAR,KAITHAL vs. INCOME TAX OFFICER, KAITHAL

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.1747/CHANDI/2025 (िनधा�रणवष� / Assessment Year: 2015-16) M/s Rajesh Kumar Naresh Kumar ITO Ward Kaithal बनाम/ Vs. Shop No.32A, Old Grain Market Kaithal - 136020 Dhand, Kaithal – 136020 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AACFR-0429-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Neeraj Garg (CA) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Smt. Geetinder Mann (CIT) – Ld. 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) 2015- 16arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 30.03.2025in 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 20.02.2024. The registry has noted delay of202 days, the condonation of which has been sought by Ld. AR on the strength of condonation petition. 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.102.25 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 and admit the appeal subject to payment of cost of Rs.5,000/- 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