PAWAN SAINI, NARAINGARH,AMBALA vs. INCOME TAX OFFICER, WARD NO. 3, AMBALA

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ITA 680/CHANDI/2025Status: DisposedITAT Chandigarh11 May 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, allowed the assessee's prayer for another opportunity. The impugned order was set aside, and the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to comply with notices from the Assessing Officer (AO), leading to a best judgment assessment and an addition of Rs. 74.50 Lacs on account of cash deposits. The CIT(A) confirmed this assessment.

What were the issues?

Whether the assessee should be granted another opportunity to prove the source of cash deposits, despite previous non-compliance.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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.680/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) Sh. Pawan Saini ITO Ward 3 S/o Shri Budh Ram Ambala - 133001 बनाम/ Vs. Village Ganouli, PO Ambli Teh. Naraingarh, Ambala -134203 �ायीलेखासं./जीआइआरसं./PAN/GIR No. FXKPS-0055-M (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Kunal Verma (Advocate) for Sh. Avneet Singh (Advocate) and Sh. Pranav Jain (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR 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 assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 11-03-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144 r.w.s. 147 r.w.s. of the Act on 21-10-2019. 2. From case records, it emerges that the assessment has been framed on best judgment basis for want of any compliance from the

assessee wherein Ld. AO made addition of cash deposit for Rs.74.50 Lacs. The position remained the same during first appeal and Ld. CIT(A) confirmed the assessment against which the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate the source of cash deposits. 3. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. 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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