NARINDER KUMAR,HARYANA vs. INCOME TAX OFFICER, WARD-5, YAMUNA NAGAR, HARYANA

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ITA 1280/CHANDI/2025Status: DisposedITAT Chandigarh24 June 2026AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while noting the assessee's non-compliance, granted one final opportunity to substantiate its case due to the totality of circumstances and in the interest of justice. The matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal before the ITAT concerned the re-opening of assessment, disallowance of indexed cost of improvement, enhancement of sale consideration, and denial of deduction under Section 54. The assessee failed to provide supporting documentary evidence to the lower authorities.

What were the issues?

Whether the re-opening of assessment was valid and whether the additions/disallowances made by the AO and confirmed by the CIT(A) were justified, given the assessee's failure to provide evidence.

Which sections of the Income-tax Act were involved?

Section 148,Section 54

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENCH, ‘SMC’ CHANDIGARH

Before: SHRI LALIET KUMAR

For Appellant: Shri Dhruv Goel, C.A
For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Hearing: 23.06.2026Pronounced: 24.06.2026

आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to :

1.

अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

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