INCOME TAX OFFICER, WARD-7(1), LUDHIANA, LUDHIANA vs. GREEN FOODS, LUDHIANA

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ITA 1780/CHANDI/2025Status: DisposedITAT Chandigarh02 June 2026AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) validly exercised its remand power under Section 251(1)(a) after considering the assessee's submissions, adhering to principles of natural justice.

What were the facts?

The assessee's case was reopened, and a notice was issued. The assessee remained non-compliant, leading to an addition under Section 69A. The CIT(A) then exercised remand powers to direct a fresh assessment.

What were the issues?

Whether the CIT(A) correctly exercised its power to remand the case back to the AO for a fresh assessment after the assessee's non-compliance.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1780/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2017-18) ITO Ward -7 (1) M/s Green Foods Aaykar Bhawan, Rishi Nagar B-19/556, Cemetry Road बनाम/ Vs. Ludhiana, Punjab - 141001 Near Fountain Chowk, Civil Lines Ludhiana, Punjab – 141001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAIFG-1639-B (अपीलाथ�/Appellant) (��थ� / Respondent) : Assessee by : None Revenue 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 appeal by revenue for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.11.2025 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 29.03.2022. 2. From case records, it emerges that the assessee’s case was reopened and notice u/s 148 was issued on 27-03-2021. The assessee

remained non-compliant and accordingly, Ld. AO made addition u/s 69A for Rs.101.74 Lacs. 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 assessment was framed on best judgment basis. The Ld. CIT(A) has exercised remand power u/s 251(1)(a) after considering various submissions of the assessee. The said power, in our considered opinion, has validly been exercised by Ld. CIT(A) and the same could not be faulted with considering the facts of the case. The said exercise of power is in accordance with adherence to established principles of natural justice only. We order so. 4. The appeal stands dismissed. Order pronounced on 02nd 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

ASSISTANT REGISTRAR ITAT CHANDIGARH

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