RAM BAHADUR YADAV,CHANDIGARH vs. ITO WARD 5(5), CHANDIGARH

ITA 558/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the ex-parte order and restored the matter to the CIT(A) for fresh adjudication, directing the assessee to substantiate its case.

What were the facts?

The assessee filed an appeal against an ex-parte assessment order which made an addition of cash deposit. There was a significant delay in filing the appeal, attributed to the assessee's rural background and lack of knowledge of tax laws.

What were the issues?

Whether the ex-parte assessment order should be set aside and the matter remanded for fresh adjudication, considering the assessee's circumstances and ability to substantiate the case.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकरअपीलसं./ITA No. 558/Chd/2026 "नधा"रणवष" / Assessment Year : 2012-13 बनाम Ram Bahadur Yadav, ITO, H. No. 432, Ph.II, Ward-5(5), Bapu Dham Colony, Chandigarh Sector 26, Chandigarh "ायीलेखासं./PAN NO: AHEPB8589N अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Sh. Manpreet Singh, CA – Ld. AR राज"कीओरसे/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24.08.2026 उदघोषणाकीतारीख/Date of Pronouncement : 24.08.2026

आदेश/Order PERRAJESH DAMODARLAL SHARMA, J.M: Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Addl/JCIT (A)-1, Lucknow dated 11-08- 2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144 r.w.s 147 of the Act on 11.08.2025 making addition of cash deposit for Rs.13,06,400/-.

2 558-CHD-2026

2.

The registry has noted delay of 134 days. The AR filed an affidavit seeking condonation of delay on the ground that the assessee is from rural background having limited education and negligibl

The order continues below.

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