YASHMIN,YAMUNA NAGAR vs. INCOME TAX INSPECTOR , YAMUNA NAGAR

ITA 331/CHANDI/2026Status: DisposedITAT Chandigarh21 August 2026AY 2012-20133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, subject to the assessee paying a cost of Rs. 5,000/- to a charity. The matter was remanded back to the Assessing Officer for a de novo assessment, with the assessee directed to plead and prove its case.

What were the facts?

The assessee's appeal for AY 2012-13 was filed with a significant delay of 1172 days. The assessment was framed on a best judgment basis after additions for unexplained property investment. The assessee claimed illiteracy and dependence on family members for tax matters.

What were the issues?

The primary issues were the inordinate delay in filing the appeal and the assessee's claim of illiteracy and dependence, leading to a request for a fresh assessment.

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) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 20.09.2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s 144 of the Act on 06.11.2019 making addition of unexplained investment in property for Rs.55.30 Lacs. The assessee has remained unrepresented bef

The order continues below.

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