GURDAYAL SINGH,KAITHAL vs. INCOME TAX OFFICER, KAITHAL

PDF · subscribers
ITA 1673/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the impugned order and restored the matter to the Assessing Officer for de-novo assessment. The assessee was directed to plead and prove its case.

What were the facts?

The Assessing Officer made an addition of Rs. 50 Lacs on account of cash deposit for want of substantiating documents. The CIT(A) dismissed the assessee's appeal due to non-representation.

What were the issues?

Whether the assessee should be granted another opportunity to substantiate the sources of cash deposit before the lower authorities.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

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.1673/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) Shri Gurdayal Singh ITO S/o Sh. Kartar Singh Ward – 1, Kaithal बनाम/ Vs. Patti Kayastha Seth, Dhand Road Haryana Near Tagore School, Kaithal Haryana - 136027 �ायीलेखासं./जीआइआरसं./PAN/GIR No. FHDPS-2152-C (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Pulkit Saini (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) 2012- 13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 08.09.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 143(3) of the Act on 11.12.2019 wherein Ld. AO made addition of cash deposit for Rs.50 Lacs for want of substantiating documents from the

assessee. The Ld. CITA(A) dismissed the appeal of the assessee for want of any representation from assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before the lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate the sources of cash deposit. 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. AO for de-novo assessment 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

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →