VINOD KUMAR,MOHALI, PUNJAB vs. INCOME TAX OFFICER, CHANDIGARH

The Ld. AR, at the outset, 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 adjustments to determine assessee’s income at Rs.163.43 Lacs for want of complete information from the assessee. The Ld. CIT(A) confirmed the assessment for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. 3. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR 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. 4. The appeal stands allowed for statistical purposes. 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