KULWANT KAUR,CHHACHHRAULI, YAMUNANAGAR vs. INCOME TAX OFFICER, WARD-2, YAMUNANAGAR

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ITA 1158/CHANDI/2025Status: DisposedITAT Chandigarh03 June 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the impugned order and restored the appeal to the CIT(A) for fresh adjudication. The assessee was directed to plead and prove its case.

What were the facts?

The assessee's appeal for AY 2012-13 was dismissed by the CIT(A) after the AO made an addition of Rs. 54.17 Lacs as income from undisclosed sources due to non-compliance. The assessee did not appear before the ITAT.

What were the issues?

Whether the addition made by the AO was justified and whether the assessee was given a proper opportunity to present its case before the lower authorities.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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.1158/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) Smt. Kulwant Kaur ITO Ward – 2 बनाम/ W/o Shri Bhupinder SIngh Yamuna Nagar C/o AP Law Offices, SCO 839, FF Haryana Vs. NAC Manimajra, Chandigarh – 160101 �ायीलेखासं./जीआइआरसं./PAN/GIR No. IBTPK-1950-H (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��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 29-08-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 09-12-2019. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

2.

In the assessment order, Ld. AO made addition of Rs.54.17 Lacs as income from undisclosed sources since the assessee remained non-compliant. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. 3. Keeping in mind the principles of natural justice, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case. 4. The appeal stands 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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