MASIHUDIN ANSARI,CHANDIGARH vs. INCOME TAX OFFICER, WARD-5(3), CHANDIGARH, CHANDIGARH

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ITA 289/CHANDI/2025Status: DisposedITAT Chandigarh06 July 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, adhering to principles of natural justice, granted the assessee another opportunity of hearing before the CIT(A). The impugned order was set aside, and the matter was restored for de-novo adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an order where the AO made an addition of Rs. 82 Lacs under Section 69A. The CIT(A) confirmed this addition due to the assessee's lack of representation.

What were the issues?

Whether the assessee was denied natural justice by the CIT(A) confirming an addition without proper representation, and if a fresh opportunity for hearing should be granted.

Which sections of the Income-tax Act were involved?

Section 69A,Section 143(3)

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.289/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2017-18) Shri Masihudin Ansari ITO Ward – 5(3) C/o Sh. Tejmohan Singh (Advocate) Chandigarh बनाम/ Vs. #527, Sector – 10D Chandigarh – 160011 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AGRPA-1184-E (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Tejmohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Rajat Kumar Kureel (CIT) - Ld. 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) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 29.01.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 30.12.2019. In the assessment order, Ld. AO made addition u/s 69A for Rs.82 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

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