BHUPINDER SINGH, LUDHIANA,LUDHIANA vs. JAO, ITO WARD 3(1), LUDHIANA, LUDHIANA

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ITA 903/CHANDI/2025Status: DisposedITAT Chandigarh04 June 2026AY 2012-20133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the appeal, set aside the impugned orders, and restored the matter to the AO for a de novo assessment. The assessee was directed to deposit Rs. 10,000/- for tree plantation as a condition.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an ex-parte assessment order and confirmation by the CIT(A). The assessee, claiming to be uneducated and unaware of proceedings, sought another opportunity to present its case.

What were the issues?

Whether the ex-parte assessment orders, passed without affording the assessee a proper opportunity to be heard, are sustainable. The need to ensure principles of natural justice are followed in tax proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 263,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.903/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) Shri Bhupinder Singh ITO Ward – 3(1) R/o H.No. – 16, Village Ladian Kalan Aaykar Bhawan बनाम/ Vs. PO – Bagga Khurd, Ludhiana Rishi Nagar, Ludhiana Punjab - 141008 �ायीलेखासं./जीआइआरसं./PAN/GIR No. DKUPS-2478-R (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-06-2026 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 13.02.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 263 r.w.s. 144B of the Act on 21.03.2023. The Registry has noted delay of 72 days, the condonation of which has been sought by Ld. AR on the strength of condonation petition wherein It has been stated that the

assessee was not educated and not aware of income tax proceedings. All the communications were sent to 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. It could be seen that the assessment has been framed on best judgment basis wherein Ld. AO has made addition of unexplained income for Rs.123.24 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

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