HARVINDER SINGH KHOKHAR,FATEHABAD vs. INCOME TAX OFFICER, WARD-1, FATEHABAD, FATEHABAD

ITA 387/CHANDI/2025Status: DisposedITAT Chandigarh24 August 2026AY 2012-134 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter to the AO for de novo assessment, subject to the assessee undertaking plantation of 300 trees as a cost for the avoidable litigation and waste of resources.

What were the facts?

The assessee appealed against an ex-parte order passed by the CIT(A)/NFAC upholding additions made by the AO. The assessee had not complied with the lower authorities, leading to ex-parte assessments and appeals.

What were the issues?

The primary issues were the validity of assessment proceedings initiated under Section 147 read with Section 144 without proper reasons and approval, and the ex-parte disposal of the appeal without a fair opportunity. The additions made to income were also contested.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250,Section 151,Section 234A,Section 234B,Section 234C

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: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 387 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2012-13 Harvinder Singh Khokhar बनाम The ITO H.No. 222, Ward No. 9, Bislan Ward-1, Fatehabad Mohala, Tehsil Ratia, Fatehabad, Haryana-125051 "ायी लेखा सं./PAN NO: CMJPK2881A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Lalit Mohan, C.A ( Virtual) 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: This is an appeal filed by the Appellant against the order of the Ld. CIT(A)/NFAC, Delhi dt. 14/01/2025 for the Assessment Year 2012-13. 2. In the present appeal Appellant has raised following grounds:

1.

That the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi has erred both in law and, on facts in order dated 14.01.2025 u/s 250 of the Act, in upholding the de

The order continues below.

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