GEETA RANI, ,KURUKSHETRA vs. ITO, WARD-1, KURUKSHETRA

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ITA 1779/CHANDI/2025Status: DisposedITAT Chandigarh04 May 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the ITAT concerns a disallowance made under Section 40(a)(i) of the Income Tax Act. The CIT(A) had confirmed this disallowance due to the assessee's lack of representation.

What were the issues?

Whether the assessee was denied a fair hearing by the CIT(A) and if a fresh opportunity is warranted.

Which sections of the Income-tax Act were involved?

Section 40(a)(i)

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

Hearing: 28.04.2026Pronounced: 04.05.2026

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.1779/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2018-19) Ms. Geeta Rani ITO Ward 1 बनाम/ Vs. H.No.541, Sector 3, Urban Estate, Kurukshetra Kurukshetra �ायीलेखासं./जीआइआरसं./PAN/GIR No. AJOPR-7983-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. N.K. Verma (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 28.04.2026 घोषणाकीतारीख /Date of Pronouncement : 04.05.2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 30.10.2025 in the matter of an assessment framed by Ld. Assessing Officer[AO] u/s 143(3) of the Act on 23.01.2021. The sole grievance of the assessee is confirmation of disallowance u/s 40(a)(i) for Rs.19,47,236/-. The Ld. CIT(A) has confirmed the disallowance for want of any representation from

assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing which has been opposed by Ld. Sr. DR. 2. 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 Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 04th May, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated:04.05.2026 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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