What did the Tribunal hold?

The ITAT admitted the assessee's appeal, subject to a cost of Rs. 3,000/- to be deposited within 30 days. The AO is directed to proceed with a de novo assessment.

The assessee filed an appeal before the ITAT with a delay of 134 days. The CIT(A) had previously dismissed the assessee's appeal due to a delay of 196 days.

What were the issues?

The primary issue was the condonation of delay in filing the appeal before the ITAT and the subsequent de novo assessment.

Gurvinder Singh, Kurukshetra vs ITO | ITAT Chandigarh 2026

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.697/CHANDI/2024 (िनधा�रण वष� / Assessment Year: 2016-17) Shri Gurvinder Singh ITO Ward – 01 Kishangarh, P.O. Umri बनाम/ Vs. Income Tax Office Thanesar, Haryana – 136131 Kurukshetra, Haryana - 136118 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CLFPS-0649-D (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Sh. Prabodh Sharma (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 25-06-2026 घोषणाकीतारीख /Date of Pronouncement 02-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016- 17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 16.11.2023 in the matter an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 24.12.2018. The registry has noted delay of 134 days in the appeal, the condonation of which has been sought by the assessee on the strength of an affidavit. At the time of hearing, none appeared for

assessee and accordingly, the appeal was heard with the able assistance of Ld. Sr. DR who pleaded for dismissal of the appeal. 2. In the assessment order, Ld. AO made addition of cash deposit for Rs.75.90 Lacs for want of any representation from the assessee. The Ld. CIT(A) dismissed the appeal for want of condonation of delay of 196 days against which the assessee is in further appeal before us. 3. Keeping in mind the principles of natural justice, we admit the appeal of the assessee subject to payment of cost of Rs.3,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. AO who would proceed for de novo assessment. The assessee is directed to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 02nd July, 2026. -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 02-07-2026 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

GURVINDER SINGH,KURUKSHETRA vs. ITO, WARD-01, KURUKSHETRA

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