GURSEWAK SINGH, LUDHIANA,PUNJAB vs. JAO THE INCOME TAX OFFICER WARD-1, KHANNA, KHANNA

ITA 914/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2012-20134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the evidence submitted by the assessee, including the sale deed and agricultural income claims, required further examination by the Assessing Officer. The Tribunal set aside the assessment order and restored it to the AO for a fresh assessment.

What were the facts?

The assessee appealed against an ex-parte assessment order confirming additions for unexplained cash deposits and bank interest. The assessee claimed the deposits were from land sale, agricultural produce, and earlier withdrawals, supported by a sale deed and other documents.

What were the issues?

Whether the additions for unexplained cash deposits and interest were justified without proper verification of the assessee's evidence, and if the reopening of assessment was valid.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69,Section 69A

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. 914 /Chd/ 2026 िनधा"रण वष" / Assessment Year : 2012-13 Gursewak Singh बनाम ITO Gursewak Singh S/o Shri Hardev Singh Ward-1 Village Bondal, Gungrali Sikhan Tehsil- Khanna Samrala, Ludhiana Punjab-141114 "ायी लेखा सं./PAN NO: HCPPS9641D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Garg, C.A(Virtual) 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 Appellant against the order of the Ld. CIT(A), NFAC, Delhi dt. 30/10/2025 for the Assessment Year 2012-13. 2. In the present appeal Assessee has raised the following grounds:

1.

Violation of Natural Justice: The Ld. CIT(A) erred in confirming an exparte assessment without appreciating that the appellant’s noncompliance was due to "sufficient cause" (personal hea

The order continues below.

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