RAMESH CHAND THAKUR,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

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ITA 984/CHANDI/2025Status: DisposedITAT Chandigarh06 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and admitted it, subject to a cost of Rs. 3,000/-. The matter was remanded to the AO for a de novo assessment.

What were the facts?

The assessee's appeal for AY 2012-13 was dismissed by the CIT(A) due to non-representation. The AO had made an addition of Rs. 109.34 Lacs on a best judgment basis.

What were the issues?

Whether the appeal should be admitted despite a significant delay and non-representation before the lower authorities, and whether a de novo assessment is warranted.

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 HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.984/CHANDI/2025 (िनधा�रणवष� / Assessment Year: 2012-13) Shri Ramesh Chand Thakur बनाम/ Vs. ITO Ward 5 (5) 308C Daria, Chandigarh – 160101 Aaykar Bhawan Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. ALFTP-8039-A (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 : 29-06-2026 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) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19.01.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144/147 of the Act on 07.10.2019. The registry has noted the delay of 491 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 lower authorities on

the ground that the assessee is in a position to defend its case. In the assessment order, Ld. AO made addition of Rs.109.34 Lacs on best judgment basis. 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.3,000/- 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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