GURINDER SINGH,PUNJAB vs. ITO, WARD 6(1), CHANDIGARH, CHANDIGARH

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ITA 949/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, admitted the appeal, set aside the impugned order, and restored the matter to the CIT(A) for de-novo adjudication, directing the assessee to present its case.

What were the facts?

The assessee's appeal was filed with a significant delay and the assessment was framed on a best judgment basis. The CIT(A) confirmed the assessment due to the assessee's lack of representation.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) after a delayed appeal and a best judgment assessment.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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.949/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2012-13) Shri Gurinder Sigh ITO Ward – 6(1) S/o Sh. Amarjeet Singh Aaykar Bhawan बनाम/ Vs. Village – Saidpur, P.O. Landran Chandigarh Mohali, Punjab – 140307 �ायीलेखासं./जीआइआरसं./PAN/GIR No. DCFPS-7173-N (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None ��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 appeals by assessee for Assessment Year (AY) 2012- 13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27.08.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 22.11.2019. The registry has noted the delay of 267 in the appeal, the condonation of which has

been sought by the assessee on the strength of condonation petition which is accompanied by an affidavit of the assessee. The assessment has been framed on best judgment basis wherein Ld. AO made addition of Rs.75.67 Lacs. The Ld. CIT(A) confirmed the assessment for want of any substantive representation from the assessee. Aggrieved, the assessee is in further appeal before us. The Ld. SR. DR pleaded for dismissal of the appeal. 2. Keeping in mind the principle of natural justice, we deem it fit to admit the appeal and 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. CIT(A) for de-novo adjudication 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

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