PARWINDER KAUR,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

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ITA 394/CHANDI/2026Status: DisposedITAT Chandigarh06 July 2026AY 2011-123 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the first appeal, citing principles of natural justice and the assessee's lack of awareness. The appeal was restored to the CIT(A) for fresh adjudication on merits, subject to a cost payment.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a significant delay of 2429 days. The assessee claimed to be unaware of the assessment proceedings due to a change of address and only learned about the demand notice much later.

What were the issues?

The primary issue was whether the delay in filing the first appeal before the CIT(A) should be condoned, considering the assessee's claim of lack of awareness of the assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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 HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.394/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2011-12) Smt. Parwinder Kaur ITO बनाम/ Vs. SCO 80-81, 3rd Floor Chandigarh Sector 17-C, Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BZFPK-5467-C (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. T.N. Singla (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (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) 2011- 12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.01.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 13.11.2018. The only prayer of Ld. AR is condonation of delay in first appeal and restoration of assessment back to the file of Ld. AO which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate its case.

2.

In the assessment order, Ld. AO made twin additions to assess assessee’s income at Rs.43.38 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 2429 days. Aggrieved, the assessee is in further appeal before Tribunal. 3. From assessee’s statement of facts in Form 35, it emerges that the assessee was apparently not aware of the assessment proceedings since the assessee had changed her address. The assessee came to know about demand notice much later. Keeping in mind the guiding principles laid down by Hon’ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji& Ors. (1987; (2) TMI 61 SC) as well as keeping in mind the principles of natural justice, I deem it fit to restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on meritssubject to payment of cost of Rs.10,000/- 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. CIT(A) who would proceed for de novo adjudication on merits without raising the issue of delay. 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- (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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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