SUKHWINDER KAUR,NAKODER vs. INCOME TAX OFFICER, GOBINDGARH, GOBINDGARH

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ITA 426/CHANDI/2025Status: DisposedITAT Chandigarh06 July 2026AY 2011-122 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for de novo adjudication, emphasizing principles of natural justice. The assessee is directed to present and prove its case.

What were the facts?

The assessee's appeal before the CIT(A) was confirmed without representation, leading to an addition of Rs. 103.57 Lacs by the AO. The assessee is now appealing this decision.

What were the issues?

Whether the assessee was denied natural justice by the CIT(A) confirming the assessment without representation. Whether the case should be remanded for fresh adjudication.

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 VIRTUAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.426/CHANDI/2025 (िनधा�रणवष� / Assessment Year: 2011-12) Smt. Sukhwinder Kaur ITO Ward Gobindgarh H. No. 8/12, Jalandhar Road बनाम/ Vs. Aaykar Bhawan, Gobindgarh Ward No.9, Nakodar – 144040 Punjab - 147301 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BORPK-4253-F (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Purushotam Vohra (CA) for Sh. Sandeep Vij (CA) – Ld. AR ��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) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 25.01.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144 r.w.s. 147 of the Act on 21.12.2018. The Ld. AR, at the outset, pleaded for restoring the matter back to the file of Ld. CIT(A) on the ground that the

assessee is in a position to defend its case. The same has been opposed by Ld. Sr. DR. In the assessment order, Ld. AO made addition of Rs.103.57 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 restore the appeal back to the file of Ld. CIT(A) for de novo adjudication. 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

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