JASWINDER SINGH,PUNJAB vs. ITO, WARD-6(1), MOHALI, PUNJAB

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.1120/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.1121/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2014-15) Shri Jaswinder Singh ITO Ward – 6(1) बनाम/ Vs. Village Bakarpur, PO Mohali Mohali Punjab – 140306 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CFBPS-0130-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Yashpreet Singh (CA) –Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 25-05-2026 घोषणाकीतारीख /Date of Pronouncement 02-06-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Years (AY) 2013- 14 & 2014-15 arises out of separate orders of learned first appellate authority. The Ld. AR, at the outset, pleaded for condonation of delay of 122 days in the appeals on the ground that hearing notices were

sent at the wrong address. The Ld. AR further prayed for setting aside the matter back to the file of Ld. CIT(A) since the orders of both the lower authorities are ex-parte orders. The Ld. AR has stated that the assessee is in a position to substantiate its case. The Ld. Sr. DR pleaded for dismissal of the appeals. 2. From case records, it could be seen that in AY 2013-14, Ld. AO made addition of cash deposits for Rs.83.27 Lacs for want of any reply from the assessee. Similar addition of Rs.160.27 Lacs was made in AY 2014-15. The assessee’s first appeals stood dismissed for want of condonation of delay. Aggrieved, the assessee is in further appeals before us. 3. Keeping in mind the principles of natural justice and considering the background of the assessee, we admit both the appeals and restore both the appeals back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its cases forthwith. The issue of delay would not be raised by Ld. CIT(A). The same would come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. CIT(A) who would proceed for de novo adjudication on merits. 4. Both the appeals stand allowed for statistical purposes. Order pronounced on 2nd June, 2026. -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER

AS Dated: 02-06-2026 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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