SRI NANAK CHAND TRUST,JALANDHAR vs. INCOME TAX OFFICER EXEMPTION WARD, JALANDHAR, JALANDHAR

ITA 602/ASR/2025Status: DisposedITAT Amritsar31 August 2026AY 2022-235 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to consider the assessee's written submissions and denied an opportunity for video hearing, violating principles of natural justice. The matter was remanded for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) challenged the CPC's order levying surcharge and enhancing cess. The assessee claims their written submissions and request for video conferencing were not considered by the CIT(A).

What were the issues?

Whether the CIT(A) erred by not considering the assessee's written submissions and denying a video hearing, thereby violating principles of natural justice. Whether the surcharge and cess levied by the CPC were beyond the scope of Section 143(1).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

For Appellant: CA (Virtual)
Hearing: 21.07.2026Pronounced: 31.08.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of ld. Addl./JCIT(A)-1, Nashik, passed u/s 250 of the IT Act, 1961, dated 05.06.2025, which has emanated from the order of the CPC, passed u/s 143(1) of the Act, dated 26.07.2023. 2. Grounds of appeal taken in Form 36 are as follows:

“1. That the learned Commissioner of Income Tax (Appeals) has erred in disposing off the appeal without even considering the written submission dated 30/5/2025 which was uploaded on 30/5/2025 in response to notice u/s 250 dated 28/5/2025. I.T.A. No.602/Asr/2025 Assessment Year: 2022-23 2

2.

That the request made in the written submission dated 24/11/2023 as well as in the

The order continues below.

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