NEW INDIA CONTRACTORS AND DEVELOPERS PVT. LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH, CHANDIGARH

ITA 307/CHANDI/2026Status: DisposedITAT Chandigarh19 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for fresh adjudication. This was done to uphold the principle of natural justice and allow the assessee an opportunity to present its case with submissions and evidence.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-compliance, despite the assessee claiming to have strong merits and supporting evidence. The assessee argued that the Assessing Officer's additions were based on inferences without proper consideration of evidence.

What were the issues?

Whether the CIT(A) properly considered the material on record and afforded a reasonable opportunity of hearing to the assessee before dismissing the appeal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA No. 307/Chd/2026 "नधा"रण वष" / Assessment Year : 2018-19 बनाम New India Contractors and The DCIT, Developers Pvt. Ltd. Circle 1(1), H.No. 3121, Sector 28D, Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AAECN6497P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Tej Mohan Singh, Advocate for Shri Ravinder Krishan (Adv.) – Ld. AR राज" की ओर से/ Revenue by : Sh. Anshuman Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 18.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 19.08.2026

आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M:

This appeal by the assessee is directed against the order dt. 24.12.2025 of the learned CIT(A) National Faceless Appeal Centre (NFAC), Delhi passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for the Assessment Year (A.Y.) 2018-19. 2. Though the assessee has raised as many as ten grounds of appeal, but the sole grievance of the assessee is that the learned CIT(A) has upheld the order passed by the Assessing Office

The order continues below.

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