MARKET COMMITTEE MANDI DABWALI,DABWALI vs. ITO WARD -1 , SIRSA

ITA 1329/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2016-176 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the issue of taxability based on Section 10(26AAB) is a fundamental legal contention that requires examination. The CIT(A) had not adequately considered this claim.

What were the facts?

The assessee, a Market Committee, failed to participate in proceedings before the CIT(A), leading to an ex-parte decision. The assessee claimed exemption under Section 10(26AAB) based on a CBDT circular and a tribunal ruling.

What were the issues?

Whether the assessee, a Market Committee, is a taxable entity or exempt under Section 10(26AAB) of the Income Tax Act, despite procedural lapses before the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 10(26AAB)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “B” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1329/Chd/2025 Assessment Year: 2016-17 बनाम Market Committee, ITO, Dabwail Ward 01, VPO Dabwali, Sirsa, Sirsa 125104 "ायी लेखा सं./PAN NO: AAALM0154H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Harish Nayyar, CA राज" की ओर से/ Revenue by : Shri Rajat Kumar Kureel, Addl. CIT DR सुनवाई की तारीख/Date of Hearing : 30.06.2026 उदघोषणा की तारीख/Date of Pronouncement : 01.07.2026

आदेश/Order PER LALIET KUMAR, J.M: This appeal has been preferred by the assessee against the order dated 18.08.2025 passed by the learned CIT(A), National Faceless Appeal Centre (NFAC), Delhi for assessment year 2016-17. 2. At the outset, the ld. AR had submitted that there was a delay in filing the appeal before the Ld. CIT(A). That the Assessee failed to participate in proceedings before the Ld. CIT(A) and the ld CIT(A) has decided the appeal ex-parte against the Assessee. It was further

2 1329/Chd

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