HARBANS KAUR,NABHA vs. ITO WARD NABHA, NEAR RAILWAY STATION

The assessee has raised the following grounds of appeal before the Tribunal:-

At the outset, the Ld. AR for the assessee submitted that the assessee does not wish to press the legal grounds raised in the present appeal challenging the validity of reassessment proceedings and, therefore, the same may kindly be dismissed as not pressed.

The Ld. DR did not raise any serious objection to the aforesaid submission of the assessee.

After hearing both the parties, the legal grounds raised by the assessee challenging the validity of proceedings u/s 148A/148 of the Act are dismissed as not pressed.

Apropos the grounds raised on merits, the Ld. AR submitted that the assessee could not properly represent the matter before the lower authorities, and a sufficient opportunity may kindly be granted to substantiate the claim of the assessee with supporting documentary evidence. It was further submitted that the assessee disputes the addition made on account of alleged deposits

The Ld. DR fairly submitted that in case the matter is restored back to the file of the Assessing Officer, the assessee may be directed to fully cooperate in the set aside proceedings and furnish all the requisite details and evidences.

We have heard the rival submissions and perused the material available on record. We find that the assessee has sought restoration of the matter to the file of the Assessing Officer for proper verification of the factual aspects relating to the impugned addition. Considering the submissions of both parties and in the interest of substantial justice, we deem it appropriate to restore the issue on merits back to the file of the Assessing Officer for de novo adjudication in accordance with law.

The Assessing Officer shall afford a reasonable and adequate opportunity of being heard to the assessee and shall examine the matter afresh in accordance with law. The assessee is directed to extend full cooperation in the remand proceedings and furnish all such documentary evidence, information, and details as may be called for by the Assessing Officer. The assessee shall also be at liberty to raise all factual and legal submissions and to place on record any evidence in support of her claim.

However, considering the conduct of the assessee in the present proceedings, the restoration of the matter is made subject to payment of costs of Rs.5,000/-, which shall be deposited with the Postgraduate Institute of Medical Education and Research (PGIMER), Chandigarh, within a period of thirty days from the date of receipt of this order. Proof of such a deposit shall be furnished before the Assessing Officer during the remand proceedings.

It is made clear that compliance with the aforesaid direction regarding payment of costs is a condition precedent for availing the benefit of the present remand. In the event of failure to deposit the aforesaid costs within the stipulated period, such non-compliance shall be deemed to be a violation of the directions contained in this order of the Tribunal, and the benefit of remand granted herein shall automatically stand withdrawn and recalled. Consequently, the present appeal shall be treated as dismissed, and the remand directions contained in this order shall stand vacated without any further reference to the Tribunal.

In the result, the appeal of the assessee is partly dismissed as not pressed for legal grounds and partly allowed for statistical purposes. Order pronounced on 01/06/2026 मनोज कुमारअ"वाल लिलत कुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद"/ ACCOUNTANT MEMBER "ाियक सद"/JUDICIAL MEMBER AG आदेश की "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

""थ"/ The Respondent 3. आयकरआयु"/ CIT 4. आयकरआयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकरअपीलीयआिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File