SAKSHAM ENTERPRISES,SHIMLA vs. ITO, SHIMLA

ITA 389/CHANDI/2026Status: DisposedITAT Chandigarh25 August 2026AY 2017-183 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the small delay of 81 days and set aside the CIT(A)'s order. The matter was restored to the Assessing Officer for a de novo assessment.

What were the facts?

The assessee's appeal for AY 2017-18 was dismissed by the CIT(A) due to an 81-day delay. The original assessment was framed on a best judgment basis with an addition of Rs. 96.13 Lacs.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned. The assessee's right to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

The present appeal by the assessee for Assessment Year (AY) 2017-18 is directed against the order dt. 23.12.2025 passed u/s 250 of the Income Tax Act, 1961 (in short 'the Act') by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] in the matter of an assessment framed by the Assessing Officer u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 24.01.2025. The assessment has been framed on best judgment basis making additio

The order continues below.

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