PURE MILK PRODUCTS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, LUDHIANA, LUDHIANA

1 ITA Nos.1549 & 1550/Chandi/2025 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH VIRTUAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.1549/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2013-14) & 2. आयकर अपील सं. / ITA No.1550/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2014-15) M/s Pure Milk Products Pvt. Ltd. DCIT Circle-1 बनाम/ Vs. Village Alamgir, Malerkotla Road Income Tax Department, Ludhiana – 141001 Ludhiana �ायीलेखासं./जीआइआरसं./PAN/GIR No. AACCP-6519-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Ashwani Kumar (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 21-04-2026 घोषणाकीतारीख /Date of Pronouncement 22-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Years (AY) 2013- 14 & 2014-15 arise out of separate orders of learned first appellate authority. It emerges that the assessee has failed to represent his case before first appellate authority and the only prayer of Ld. AR is another opportunity of hearing which has been opposed by Ld. CIT-DR. The

2 ITA Nos.1549 & 1550/Chandi/2025 registry has noted delay of 177 days in the appeals, the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by an affidavit of the director of the assessee-entity. The delay has been attributed to the representing counsel. 2. In AY 2013-14, Ld. AO has made various additions and determined total income at Rs.641.32 Lacs. Similar assessment was framed for AY 2014-15. Aggrieved, the assessee preferred further appeals. However, despite various notices by Ld. CIT(A), the assessee remained non-complaint and accordingly, the assessments were confirmed, for both the years. Aggrieved, the assessee is in further appeals before us. 3. Considering the fact that the assessee has been saddled with various additions and keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the appeals are admitted and the impugned orders, for both the years, are set aside. The appeals are restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case. The same would come at a cost of Rs.20,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. CIT(A) who would proceed for adjudication of appeals afresh for both the years.

3 ITA Nos.1549 & 1550/Chandi/2025

Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 22-04-2026 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