AKANKSHA SHARMA,DHARAMSHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SHIMLA, SHIMLA

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ITA 1319/CHANDI/2025Status: DisposedITAT Chandigarh05 June 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the additional evidence was material and ought to have been admitted. Consequently, the impugned orders were set aside, and the assessments were restored to the Assessing Officer for de novo assessment.

What were the facts?

The assessee's appeals for AYs 2016-17 and 2017-18 were against ex-parte assessment orders made on best judgment basis. The Assessing Officer made additions under Section 69 due to lack of representation, and the CIT(A) refused to admit additional evidence.

What were the issues?

Whether the CIT(A) erred in refusing to admit additional evidence and whether the ex-parte assessment orders should be set aside.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69

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

Heard together (2 matters)

ITA No.1319/CHANDI/2025
ITA No.1320/CHANDI/2025

Read from the judgment's own cause title. This page is filed under one of them.

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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