AMRIK SINGH,MORINDA, ROPAR vs. INCOME TAX OFFICER, WARD-2(2), ROPAR, ROPAR

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ITA 1818/CHANDI/2025Status: DisposedITAT Chandigarh21 May 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the assessee's circumstances and the principles of natural justice. The matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee, an illiterate agriculturist suffering from heart ailments, failed to appear before the lower authorities, leading to an ex-parte assessment. The Assessing Officer made an addition of Short Term Capital Gains, which was confirmed by the CIT(A).

What were the issues?

Whether the appeal should be admitted despite the delay, and whether the assessee should be given an opportunity for a de novo assessment due to lack of representation.

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, “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

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