MANIDER DHAMI,LUDHIANA vs. CIRCLE-1, INT TAX, CHD, CHANDIGARH

ITA 1452/CHANDI/2026Status: DisposedITAT Chandigarh01 October 2026AY 2015-162 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, acknowledging the assessee's non-resident status which prevented their attendance before the lower authorities, and in consideration of the principles of natural justice, accepted the prayer of the assessee's Learned AR. Consequently, the Tribunal set aside the impugned order passed by the CIT(A). The matter has been restored back to the Assessing Officer for a de novo assessment. The assessee has been directed to plead and prove its case forthwith. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Shri Manider Dhami, a non-resident, is in appeal before the Income Tax Appellate Tribunal (ITAT) against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 31.03.2026. The CIT(A) had confirmed an assessment framed by the Assessing Officer (AO) on 24.04.2024, under Section 147 read with Section 144 of the Income Tax Act, 1961, on a best judgment basis. The AO had made an addition of Rs. 55.75 Lacs on account of cash deposits in the assessee's bank account. The assessee did not attend the assessment proceedings, and the CIT(A) confirmed the assessment for the same reasons. The assessee is aggrieved by this confirmation.

What were the issues?

1. Whether the ITAT should allow the assessee's prayer to remand the matter back to the Assessing Officer for a de novo assessment, considering the assessee's claim of being able to substantiate the source of cash deposits and his non-resident status preventing attendance before lower authorities. Assessee's Contention: The assessee, through their Learned Authorized Representative (AR), prayed for the matter to be remanded back to the Assessing Officer. This request was based on the assessee's assertion that they are in a position to substantiate the source of the cash deposits. The assessee also highlighted their non-resident status as a reason for not being able to attend proceedings before the lower authorities. Revenue's Contention: The Learned Senior Departmental Representative (Sr. DR) opposed the assessee's prayer for remand.

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 MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

Pronounced: 01.10.2026

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by assessee for Assessment Year (AYs) 2015- 16 arises out of order of Ld. Commissioner of Income Tax (Appeals) Delhi-43 [CIT(A)] dated 31.03.2026 in the matter of an assessment framed by Ld. Assessing Officer (AO) on best judgment basis u/s 147 r.w.s. 144 of the Act on 24.04.2024. In the assessment order, Ld. AO made addition of Rs.55.75 Lacs on account of cash deposit in assessee’s bank account. The as

The order continues below.

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