J. B. & CO.,LUDHIANA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, LUDHIANA , LUDHIANA

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ITA 1432/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2022-232 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, allowed the assessee another opportunity to present its case before the lower authorities. This is subject to the assessee paying a cost of Rs. 10,000/-.

What were the facts?

The assessee's appeal for AY 2022-23 arose from an assessment order where the AO made additions of Rs. 25.61 Crores. The CIT(A) confirmed the assessment due to the assessee's lack of substantive response.

What were the issues?

Whether the assessee should be granted a fresh opportunity to present its case before the lower authorities, despite previous non-compliance, in the interest of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

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

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1432/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2022-23) M/s J. B. & Co. DCIT Circle – 1 C/o Sh. Tejmohan Singh (Advocate) Ludhiana -141001 बनाम/ Vs. #527, Sector – 10D Chandigarh – 160011 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAPFJ-2611-R (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. K. J. Shalley (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Jaishree Sharma (CIT) – Ld. 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) 2022- 23 arises out of an order of learned Commissioner of Income Tax (Appeals). NFAC [CIT(A)] dated 06.10.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s 144B of the Act on 19.03.2024 wherein Ld. AO made twin additions to determine assessee’s income of Rs.25.61 Crores. The Ld. CIT(A)

confirmed the assessment for want of any substantive response from the assessee. Aggrieved, the assessee is in further appeal before us. 2. The Ld. AR stated that the assessee is in a position to substantiate its case and accordingly, sought another opportunity of hearing before the lower authorities which has been opposed by Ld. CIT-DR. 3. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR subject to payment of cost of Rs.10,000/- 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. CIT(A) who would proceed for de novo adjudication on merits. 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

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