BAKSHISH SINGH C/O AJIT SINGH,KURUKSHETRA vs. INCOME TAX OFFICER, WARD-1, KURUKSHETRA

ITA 1409/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2011-123 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal admitted the appeal, condoning the delay, and granted the assessee another opportunity for a de novo hearing before the CIT(A). This is subject to the assessee paying a cost of Rs. 3,000/-.

What were the facts?

The assessee's appeal for AY 2011-12 was dismissed by the CIT(A) for non-representation. The assessment was framed on a best judgment basis by the AO, with an addition of Rs. 1 Crore for property investment.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after the initial dismissal due to non-representation.

Which sections of the Income-tax Act were involved?

Section 144

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

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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