ICL HI TECH EDUCATIONAL SOCIETY,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEM(C-2), CHANDIGARH

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ITA 26/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2018-192 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 a de-novo assessment, directing the assessee to prove its case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-compliance. The assessee is now appealing to the ITAT, requesting another opportunity to present its case.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the lower authorities after the appeal was dismissed for non-compliance.

Which sections of the Income-tax Act were involved?

Section 144,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 VIRTUAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.26/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2018-19) M/s ICL HI Tech Educational Society DCIT Exemptions (C-2) बनाम/ Vs. H. No. 628, Sector – 10 Panchkula, C.R. Building, Chandigarh Haryana – 134109 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAAAI-1813-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) – 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) 2018- 19 arises out of an order of learned Commissioner of Income Tax (Appeals). NFAC [CIT(A)] dated 14.10.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s 144B of the Act on 30.04.2021 making certain expense disallowances. The Ld. CIT(A) dismissed the appeal for non- compliance of assessee. Aggrieved, the assessee is in further appeal

before us. The registry has noted delay of 6 days in the appeal which stand condoned. The only prayer of Ld. AR is another opportunity of hearing before the lower authorities which has been opposed by Ld. CIT-DR. The Ld. AR stated that the assessee is in a position to substantiate its case on merits. 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

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