JASPAL SINGH,ZIRAKPUR, PUNJAB vs. ITO. WARD 5(5), CHANDIGARH, CHANDIGARH

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ITA 1392/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer, setting aside the impugned orders. The penalty appeals were restored to the CIT(A) for de novo adjudication, with a direction for the assessee to present its case.

What were the facts?

The assessee's appeals for AY 2012-13 and 2015-16 challenged the confirmation of penalties under Section 271(1)(c). The assessee's representative requested another opportunity for hearing before the lower authorities, stating the impugned orders were ex-parte.

What were the issues?

Whether the ex-parte orders passed by the lower authorities should be set aside to allow the assessee to present its case on merits.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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

Heard together (2 matters)

ITA No.1392/CHANDI/2025
ITA No.1393/CHANDI/2025

Read from the judgment's own cause title. This page is filed under one of them.

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 1. आयकर अपील सं./ ITA No.1392/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) & 2. आयकर अपील सं./ ITA No.1393/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2015-16) Shri Jaspal Singh ITO Ward – 5 (5) बनाम/ Vs. House NO.14, Ward No. – 11 Aaykar Bhawan Zirakpur, Punjab – 140603 Sector 17, Chandigarh-160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. ARDPS-2245-P (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Ms. Shruti Khandelwal (Advocate) – Ld. AR ��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 appeals by assessee for captioned Assessment Years arises out of separate orders of Ld. Commissioner of Income Tax (Appeals). NFAC [CIT(A)] dated 28.08.2025 & 11.09.2025. The grievance of the assessee is confirmation of penalty u/s 271(1)(c).

2.

The Ld. AR, at the outset, prayed for another opportunity of hearing before the lower authorities on the ground that both the impugned orders are ex-parte orders. The Ld. AR further stated that the assessee is in a position to defend impugned penalties on merits. The Ld. Sr. DR pleaded for dismissal of the appeals. 3. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and both the penalty appeals stand restored back Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its cases forthwith. 4. Both the appeal stands allowed for statistical purpose. Order pronounced on 02-07-2026. -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

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