ACCHAR SINGH,MOHALI, PUNJAB vs. INCOME TAX OFFICER, WARD-6(1),, MOHALI

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ITA 876/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2013-142 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity for a de novo assessment. This was subject to the assessee paying a cost of Rs. 3,000 to a specified charitable fund.

What were the facts?

The Assessing Officer (AO) made a best judgment assessment of capital gains at Rs. 84 Lacs due to the assessee's lack of reply. The CIT(A) confirmed this assessment. The assessee appealed, seeking another opportunity to present their case.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the lower authorities, considering principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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.876 /CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2013-14) Shri Acchar Singh ITO Ward – 2 Bakarpur, SAS Nagar बनाम/ Vs. Aaykar Bhawan Mohali – 140306 Mohali, Punjab �ायीलेखासं./जीआइआरसं./PAN/GIR No. GZEPS-9456-M (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Ms. Shruti Khandelwal (Advocate) – 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) 2013- 14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 14.05.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s 144 of the Act on 27.03.2022. In the assessment order, Ld. AO assessed capital gains of Rs.84 Lacs for want of any reply from the assessee. The Ld. CIT(A) confirmed the assessment for

the same very reasons. 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 its claim. 2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR subject to payment of cost of Rs.3,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. AO who would proceed for de novo assessment. The assessee is directed to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. 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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