ASHOK SINGH GARCHA,LUDHIANA vs. DCIT, CIRCLE-1, LUDHIANA, LUDHIANA

ITA 954/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2017-183 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, subject to the assessee paying a cost of Rs. 5,000/-. The CIT(A) was directed to adjudicate the appeal de novo on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee then filed an appeal before the ITAT with a delay of 150 days, seeking an opportunity to present their case.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) after the initial appeal was dismissed for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 143(3)

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

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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