JAGBIR,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

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ITA 85/CHANDI/2026Status: DisposedITAT Chandigarh06 July 2026AY 2020-212 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, condoned the delay in filing the first appeal. The matter was restored back to the Assessing Officer for a de-novo assessment.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for a delay of approximately 5 months. The assessment order itself was passed by the AO on a best judgment basis under Section 147 read with Section 144 and 144B of the Act.

What were the issues?

Whether the delay in filing the first appeal should be condoned to allow the assessee to present their case and whether the matter should be remanded for a fresh assessment.

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 HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.85/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2020-21) Shri Jagbir ITO बनाम/ Vs. H. NO. 1479, Sector – 47B Ward – 5(5), Chandigarh Chandigarh – 160047 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AIDPR-2556-H (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Ashray Sarna (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (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 1. Aforesaid appeal by assessee for Assessment Year (AY) 2020- 21 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 15.11.2025 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 09.12.2024. 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.15.51 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of approx. 5 months. Aggrieved, the assessee is in further appeal before Tribunal. 3. Keeping in mind the principle of natural justice, I deem it fit to 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. 4. The appeal stands allowed for statistical purpose. 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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