INCOME TAX OFFICER, LUDHIANA vs. MANMOHAN SINGH CHAWLA, MODEL TOWN

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ITA 265/CHANDI/2025Status: DisposedITAT Chandigarh11 May 20262 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no fault with the CIT(A)'s exercise of remand power, especially since the AO had accepted the returned income in the subsequent remand proceedings. Therefore, the appeal by the revenue was dismissed.

What were the facts?

The revenue appealed against an order of the CIT(A) which had exercised remand powers to direct the AO to frame a fresh assessment. The original assessment was framed on a best judgment basis after reopening the assessee's case.

What were the issues?

Whether the CIT(A) was justified in exercising its power to remand the case back to the AO for fresh assessment. The validity of the AO's acceptance of returned income in remand proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 148,Section 251(1)(a)

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 आयकर अपील सं. / ITA No.265/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2016-17) ITO Sh. Manmohan Singh Chawla बनाम/ Room No. 210, 1st Floor, 47-C, Model Town Extension Aaykar Bhawan, Ludhiana - 141001 Vs. Rishi Nagar, Ludhiana �ायीलेखासं./जीआइआरसं./PAN/GIR No. AIZPS-1586-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Submission dated 18-04-2026 ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. DR (Virtual Mode) सुनवाईकीतारीख/Date of Hearing : 07-05-2026 घोषणाकीतारीख /Date of Pronouncement 11-05-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year (AY) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27-12-2024 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 30-05-2023. 2. It emerges that the assessee’s case was reopened and notice u/s 148 was issued on 26-07-2022. The assessee filed part submissions

and Ld. AO disallowed expenditure as claimed by the assessee. The assessee made various submissions during first appeal. Considering the same, Ld. CIT(A) exercised remand power u/s 251(1)(a) and directed Ld. AO to frame fresh assessment. Aggrieved, the revenue is in further appeal before us. 3. Upon careful consideration of factual matrix, it could be seen that the assessee made partial submissions and accordingly, the assessment was framed on best judgment basis. The Ld. CIT(A) exercised remand power u/s 251(1)(a) after considering various submissions of the assessee. It has also been brought to our notice that in remand proceedings, Ld. AO has accepted the returned income of the assessee vide order dated 10-01-2026. On these facts, exercise of remand power by Ld. CIT(A) could not be faulted with. We order so. 4. The appeal stands dismissed. Order pronounced on 11th May, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 11-05-2026 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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