CROWN TECHNOLOGIES PRIVATE LIMITED,CHANDIGARH vs. ASSTT./DEPT. COMMISSIONER OF INCOME TAX, CHANDIGARH

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ITA 1595/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, set aside the impugned order and restored the matter to the CIT(A) for fresh adjudication, directing the assessee to present its case.

What were the facts?

The assessee failed to appear before the CIT(A), leading to the confirmation of the assessment order. Subsequently, the assessee appealed to the ITAT.

What were the issues?

Whether the assessee was denied a fair hearing due to non-appearance before the lower appellate authority and if a de-novo adjudication is warranted.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

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 VIRTUAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1595/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2013-14) M/s Crown Technologies Pvt. Ltd. ACIT -Circle-1 177-F, Industrial Area, Phase – 1 बनाम/ Vs. Aaykar Bhawan Chandigarh – 160002 Sector – 17 E, Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-2159-D (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None ��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 appeals by assessee for Assessment Year (AY) 2013- 14 arises out of an order of learned Commissioner of Income Tax (Appeals)-44. Delhi [CIT(A)] dated 30.09.2025 in the matter of an assessment framed by Ld. Assessing Officer (AO) u/s 143(3) r.w.s. 144C of the Act on 30.01.2017. At the time of hearing, none appeared for assessee. The Ld. CIT-DR pleaded for dismissal of the appeal. Upon perusal of para-3 of the impugned order, it could be seen that

the assessee has failed to make any representation before Ld. CIT(A) and accordingly, the assessment was confirmed. Aggrieved, the assessee is in further appeal before us. 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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