KARANVIR SINGH,PATIALA vs. INCOME TAX OFFICER WARD 05, PATIALA

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ITA 1476/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2020-212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, granted the assessee another opportunity for a hearing before the lower authorities. The impugned order was set aside, and the matter was restored for de-novo adjudication.

What were the facts?

The assessee's appeal for AY 2020-21 concerns a penalty of Rs. 4.65 Lacs levied under Section 271DA. The penalty was confirmed by the CIT(A) due to the assessee's lack of representation.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the lower authorities to defend the penalty levied.

Which sections of the Income-tax Act were involved?

Section 271DA

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 आयकरअपीलसं./ ITA No.1476/CHANDI/2025 (िनधा�रणवष� / Assessment Year: 2020-21) Shri Karanvir Singh ITO Ward – 5 Karan Motors, SCO 77 Ayakar Bhawan बनाम/ Vs. Chotti Barandari Patiala -147001 Patiala, Punjab - 147001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. GBEPS-4714-Q (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Rakesh Cajla (Advocate) (Virtual) – 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 appeal by assessee for Assessment Year (AY) 2020- 21 arises out of an order of learned Commissioner of Income Tax (Appeals). NFAC [CIT(A)] dated 13.10.2025 confirming penalty u/s 271DA for Rs.4.65 Lacs as levied by Ld. AO vide order dated 25.06.2025. The penalty has been confirmed for want of any representation from the assessee. The only prayer of Ld. AR is

another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to defend the impugned penalty. 2. Keeping in mind the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter is restored back to the file of Ld. CIT(A) for de-novo adjudication with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purpose. 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

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ITAT CHANDIGARH

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