What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Observing that both the Assessing Officer's and CIT(A)'s orders were ex-parte, the Tribunal decided to remand the case back to the Assessing Officer for fresh adjudication on merits, ensuring principles of natural justice.

The assessee filed an appeal before the ITAT with a significant delay of 600 days. The assessee's counsel requested condonation of the delay, citing reasons in an affidavit. The revenue did not object to the condonation.

What were the issues?

Whether the delay in filing the appeal should be condoned. Whether the ex-parte orders passed by the lower authorities warrant a remand for fresh adjudication on merits.

Jasvinder Kaur vs ITO | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY

For Appellant: Adv राजव क ओर से/

Hearing: 16.04.2026Pronounced: 11.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 744/CHD/2025 �नधा�रण वष� / Assessment Year : 2011-12 Jaswinder Kaur, ITO, H. No. 82, Sector 56, बनाम Ward 5(5), Palsora, Chandigarh Vs. Chandigarh 160036 �थायी लेखा सं./ PAN NO: BNMPK6213R अपीलाथ�/Appellant ��यथ�/Respondent ( PHYSICAL HEARING ) �नधा�रती क� ओर से/Assessee by : Sh. Avneet Singh & Sh. Pranav Jain, Adv राज�व क� ओर से/ Revenue by : Sh.Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 16.04.2026 उदघोषणा क� तार�ख/Date of Pronouncement : 11.05.2026 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 31.07.2023 passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi.

The Registry has pointed out that there is a delay of 600 days in filing of the appeal before the Tribunal. The Counsel of the Assessee has filed an application along with Affidavit on behalf of the Assessee, making prayer for

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condonation of delay. The affidavit of the Assessee is as under:

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We have considered the reasons given in the Application / Affidavit and keeping in view the facts and circumstances mentioned therein, we are inclined to condone the delay.

The ld. DR did not have any objection for condonation of delay. Accordingly, the delay in filing of the appeal is hereby condoned and we proceed to decide the appeal on merit. 5. Grounds of appeal, as raised by the Assessee are reproduced as under:

That the Ld. Commissioner of Income Tax (Appeals) had erred in facts and in law in upholding the order of the ld. Assessing Officer. 2. That the appellant craves leave to add or amend or resign the aforesaid grounds before disposal of the appeal.

During proceedings before us, at the very outset, ld. AR for the Assessee submitted that the assessment order passed by the Assessing Officer was an ex-parte order and similarly the order passed by the Ld. CIT(A) is also an ex-

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parte order. The Ld. AR further submitted that the Ld. CIT(A) has simply confirmed the addition made by the Assessing Officer without considering the facts of the case and without observing the principles of natural justice. The Ld. AR further submitted that the Assessee has a fair case on merits. A prayer was by the Ld. AR to remand the matter back to the lower authorities for re-adjudication.

Per contra, the Ld. DR relied on the orders of the authorities below.

We have heard the parties and considered the findings given by the authorities below. Since the order of the Assessing Officer as well as of Ld. CIT(A) are ex-parte orders, therefore, keeping in view the element of natural justice, we are inclined to give one more opportunity to the Assessee to bring all the relevant documents and submissions before the authorities below. Accordingly, we remand this case back to the file of the AO for deciding the matter afresh on merit, by considering the submissions and documents produced by the Assessee and the relevant material available on record. Needless to

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say, that the AO shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the AO. All pleas available under the law shall remain so available to the assessee. Ordered accordingly.

10.

In the result, appeal of the Assessee stands allowed for statistical purposes.

Order pronounced on 11.05.2026. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.के.” आदेश क� ��त�ल�प अ�े�षत / Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

JASVINDER KAUR,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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