JAGDEEP SINGH, KAITHAL,KAITHAL vs. ITO WARD 1, KAITHAL, KAITHAL

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1160/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) Shri Jagdeep Singh ITO Ward – 1 VPO Pundri Road, Dhand Kaithal बनाम/ Vs. S.O. Dhandh (9), Kaithal Haryana – 136020 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BCBPS-7973-N (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate) – Ld. AR (Virtual) ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR

सुनवाईकीतारीख/Date of Hearing : 03-06-2026 घोषणाकीतारीख /Date of Pronouncement 04-06-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant 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 08.11.2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 25.11.2019. The registry has noted delay of 587 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied

by an affidavit of the assessee. It has been stated that the assessee was not educated and not aware of income tax proceedings. All the communications were sent at the address of assessee’s counsel who remained non-compliant. On merits, Ld. AR has prayed for another opportunity of hearing before lower authorities on the ground that impugned orders are ex-parte orders. The Ld. AR has stated that the assessee is in a position to substantiate its case. The Ld. Sr. DR has pleaded for dismissal of the appeal. 2. The assessment has been framed on best judgment basis wherein Ld.AO has made addition of bank deposits for Rs.55.20 Lacs. The Ld. CIT(A) confirmed the assessment for the same very reasons against which the assessee is in further appeal before us. 3. Keeping in mind the principles of natural justice and considering the background of the assessee, we admit the appeal and set aside the impugned order. The matter is restored back to Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. For this, the assessee is directed to deposit a sum of Rs.10,000/- towards plantation of trees of Indian origin having a minimum height of 4 feet. The same shall be deposited with JAN VIKAS SHIKSHA SAMITI TRUST (PAN NO. AACTJ8160E), House No.1577, Sector-38B, Chandigarh, an NGO carrying out plantation work on the riverbank of the Yamuna near Yamuna Nagar (Haryana). The plantation activity shall be undertaken with a period of three months from the date of this order. The receipt & requisite proof thereof

would be furnished by the assessee to Ld. AO who would proceed for fresh assessment accordingly. 4. The appeal stand allowed for statistical purposes. Order pronounced on 04th June, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 04-06-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH