PUNJAB STATE COOPERATIVE DEVELOPMENT FEDRATION LIMITED,CHANDIGARH vs. INCOME TAX OFFICER, EXEMPTIONS, CHANDIGARH

ITA 1781/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2023-244 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal subject to a cost of Rs. 5000/-. The matter was remanded back to the CIT(E) to provide the assessee with an opportunity to present their case and evidence.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay of 877 days. The assessee also failed to appear before the CIT(E) during the original proceedings.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted another opportunity to present their case before the CIT(E).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Tej Mohan Singh, Advocate

For Respondent: Smt. Geetinder Mann, CIT DR

Hearing: 01.07.2026Pronounced: 02.07.2026

आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to :

अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, 4. CHANDIGARH गाड� फाईल/ Guard File 5.

Assistant Registrar

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