SUNIL KUMAR,KANGRA, HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD-DHARAMSHALA, DHARAMSHALA

ITA 254/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for a fresh assessment, emphasizing principles of natural justice. The assessee was directed to present and prove its case.

What were the facts?

The assessee failed to appear before the lower authorities, leading to a best judgment assessment and dismissal of the first appeal. The Assessing Officer made an addition of Rs. 53 Lacs due to the lack of representation.

What were the issues?

Whether the assessment order passed on best judgment basis without proper representation violates principles of natural justice and warrants a remand.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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.

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 is directed against the order dt. 11.12.2025 passed by Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] in the matter of an assessment as framed by Ld. Assessing Officer on best judgment basis u/s 147 r.w.s. 144 of the Act on 10.03.2023. The only prayer of Ld. AR is to remand back the matter since the assessee has failed to make any representation before both the l

The order continues below.

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