JASVIR SINGH,LUDHIANA, PUNJAB vs. INCOME TAX OFFICER, KHANNA, PUNJAB

ITA 435/CHANDI/2026Status: DisposedITAT Chandigarh25 August 2026AY 2016-175 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter back to the AO for de novo assessment due to the assessee's non-compliance. A penalty was imposed in the form of undertaking tree plantation.

What were the facts?

The assessee failed to comply with multiple notices issued by the AO and CIT(A). The CIT(A) passed an ex-parte order upholding additions made by the AO. The assessee appealed against these orders.

What were the issues?

Legality of reassessment proceedings initiated by issuing notice u/s 148 and the validity of ex-parte orders passed by the lower authorities without proper consideration of evidence.

Which sections of the Income-tax Act were involved?

Section 148,Section 149(1)(b),Section 148A(d),Section 142(1),Section 143(2)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 434 & 435 /Chd/ 2026 िनधा"रण वष" / Assessment Year : 2016-17 Jasvir Singh बनाम The ITO Village Mangewal, Teh Payal, Ward-3, Khanna Ludhiana, Punjab-141001 "ायी लेखा सं./PAN NO: CSKPS6793J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri B.M. Monga, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 24/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 25/08/2026

आदेश/Order PER VIJAY VARMA, A.M: Both the above appeals have been filed by the Appellant against the separate orders of the Ld. CIT(A)/NFAC, Delhi each dt 23/12/2025 for the Assessment Year 2016-17. 2. Since both the above appeals were heard together therefore they are being disposed of by this consolidated order for the sake of convenience and brevity.

3.

We shall take up appeal in ITA No. 434/Chd/2026 for the Assessment Year 2016-17 as a lead case for discussion wherein A

The order continues below.

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