AMRISH BANSAL,JAGADHRI, YAMUNANAGAR vs. INCOME TAX OFFICER, WARD-1, YAMUNANAGAR

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ITA 119/CHANDI/2026Status: DisposedITAT Chandigarh06 July 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, upholding the principle of natural justice, set aside the impugned order and restored the matter to the AO for a de-novo assessment, directing the assessee to present its case.

What were the facts?

The assessee's appeal concerns AY 2017-18, where the AO made an addition of Rs. 12.05 Lacs on a best judgment basis due to the assessee's lack of representation. The CIT(A) confirmed this assessment.

What were the issues?

Whether the assessee was denied a fair opportunity to present their case before the lower authorities, and if the assessment made on a best judgment basis was justified without such an opportunity.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.119/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2017-18) Shri Amrish Bansal ITO Ward – 1 459/1, Puran Vihar Aaykar Bhawan, Sector – 17 बनाम/ Vs. Opp. Dimple Cinema Jagadhri Jagadhari, Yamuna Nagar Yamuna Nagar, Haryana – 135003 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ADRPB-1637-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Vineet Garg (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 30-06-2026 घोषणाकीतारीख /Date of Pronouncement 06-07-2026 : आदेश / O R D E R 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 20.11.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 16.03.2022 wherein Ld. AO made addition of cash deposit for Rs.12.05 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons against which the assessee is in further appeal before Tribunal. The only prayer of Ld. AR is another

opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. 2. Keeping in mind the principle of natural justice, I accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the matter is restored back to the file of Ld. AO for de-novo assessment with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purposes. Order pronounced on 06th July, 2026

-Sd- (MANOJ KUMAR AGGARWAL) 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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