KULDEEP KAUR,PEHOWA vs. INCOME TAX OFFICER, WARD 1, KURUKSHETRA

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ITA 69/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal for AY 2015-16 was against an assessment order passed on best judgment basis. The assessee failed to make any representation before the AO and CIT(A), leading to confirmation of the assessment. The assessee sought an adjournment which was rejected.

What were the issues?

Whether the assessment order passed on best judgment basis without proper representation from the assessee is sustainable. The need to provide an opportunity for the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 147,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 PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.69/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2015-16) Smt. Kuldeep Kaur ITO Ward-1 VPO Saina Sadan, Tehsil Pehowa बनाम/ Vs. Aaykar Bhawan, Sec-5 Distt. Kurukshetra 136128 Kurukshetra - 136118 �ायीलेखासं./जीआइआरसं./PAN/GIR No. CQEPK-1384-H (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None (Adj. Application Rejected) ��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) 2015- 16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 14.11.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s 144 r.w.s. 144B of the Act on 24.03.2022. In the assessment order, Ld. AO made twin additions to determine assessee’s income at Rs.125.94 Lacs. The assessee failed to make

any representation therein. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. At the time of hearing, the assessee sought adjournment which was rejected. The Ld. Sr. DR pleaded for dismissal of the appeal. 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 2nd 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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