GURSEWAK SINGH,PATIALA vs. INCOME TAX OFFICER, SAMANA, PATIALA , SAMANA, PATIALA

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ITA 1551/CHANDI/2025Status: DisposedITAT Chandigarh21 May 2026AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, admitting the appeal in the interest of natural justice. The matter was restored to the Assessing Officer for a de novo assessment, allowing the assessee to present and prove its case.

What were the facts?

The assessee filed an appeal with a significant delay, citing a rural background, limited education, and involvement in criminal proceedings. The Assessing Officer made an addition of Long Term Capital Gains due to no representation from the assessee, which was confirmed by the CIT(A).

What were the issues?

Whether the delay in filing the appeal should be condoned, and if so, whether the matter should be remanded for a fresh assessment to allow the assessee to present its case.

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, “B” 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

2.

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