AVTAR SINGH,DERABASSI vs. INCOME TAX OFFICER, CHANDIGARH

ITA 382/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee failed to prosecute the appeal and did not demonstrate any interest in pursuing it. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. Despite notices being sent, the assessee failed to appear for the hearing and did not provide any explanation for their absence.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-prosecution and failure to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 54B,Section 2(47)

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. 382/Chd/ 2026 िनधा"रण वष" / Assessment Year : 2012-13 Avtar Singh बनाम The ITO Village Gazipur, Jattawali, Ward 5(5) Derabassi, Punjab-140603 Chandigarh "ायी लेखा सं./PAN NO: FKUPS2507B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 18/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 24/08/2026

आदेश/Order PER VIJAY VARMA, A.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 23/12/2025 for the Assessment Year 2012-13. 2. In the present appeal Appellant has raised the following grounds:

1.

That the Ld. Assessing Officer has erred in both law and facts of the case while issuing the order under section 143(3) r.w.s 147 of Income Tax Act, 1961. 2. That the Ld. CIT(A) has erred by denying the assessee exemptions u/s 54B of the act for the reason that

The order continues below.

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