MEENAKSHI SUD,CHANDIGARH vs. INCOME TAX OFFICER, WARD 2(1),, CHANDIGARH

ITA 1146/CHANDI/2026Status: DisposedITAT Chandigarh01 October 2026AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for remand. The primary reasoning was based on the principles of natural justice and consideration of the assessee's background. The Tribunal found it appropriate to restore the matter to the file of the learned CIT(A) for a fresh adjudication (de novo). The assessee was directed to present its case and provide evidence forthwith. The impugned order of the CIT(A) was set aside. The appeal was allowed for statistical purposes. No specific issue was left undecided, as the Tribunal decided to remand the matter for a complete hearing.

What were the facts?

The assessee, Meenakshi Sud, filed an appeal before the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2013-14. The appeal challenged an order dated 19.02.2026 passed by the Commissioner of Income Tax (Appeals), NFAC, which confirmed an assessment framed by the Assessing Officer (AO) under Section 147 of the Income Tax Act, 1961. The AO's assessment order, dated 07.09.2021, made an addition of Rs. 10.22 Lacs on account of cash deposits, citing a lack of effective representation from the assessee. The CIT(A) upheld this addition for the same reasons. The assessee is aggrieved by the CIT(A)'s order and has approached the ITAT.

What were the issues?

1. Whether the ITAT should set aside the impugned order and remand the matter back to the CIT(A) for de novo adjudication, considering the principles of natural justice and the background of the assessee? Assessee's Contention: The assessee, through its Learned Authorized Representative (AR), Ms. Ramneek Kaur (CA), prayed for the appeal to be remanded back to the CIT(A). No specific legal provisions or precedents were mentioned in the judgment for this prayer. Revenue's Contention: The revenue, through its Learned Senior Departmental Representative (Sr. DR), Dr. Ranjit Kaur, opposed the prayer for remand.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

MANOJ KUMAR AGGARWAL (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19.02.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 of the Act on 07.09.2021. In the assessment order, Ld. AO made addition of cash deposit of Rs.10.22 Lacs for want of any effective representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, t

The order continues below.

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