JASWINDER SINGH,CHANDIGARH vs. ITO. WARD 5(5), CHANDIGARH, CHANDIGARH

ITA 1628/CHANDI/2025Status: DisposedITAT Chandigarh05 October 2026AY 2013-143 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, acknowledging the principles of natural justice, admitted the appeal despite the significant delay of 641 days. The Tribunal accepted the assessee's prayer for a remand, subject to the payment of a cost of Rs. 5,000/-. This cost is to be deposited by the assessee within 30 days from the receipt of the order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The assessee is required to furnish proof of payment to the Ld. AO, who will then proceed with a de novo assessment. The assessee is directed to present its case and evidence promptly. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Jaswinder Singh, filed an appeal before the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2013-14. The appeal was against an order dated 15-12-2023 passed by the Commissioner of Income Tax (Appeals), NFAC, which dismissed the assessee's appeal for non-compliance. The original assessment was framed by the Assessing Officer (AO) on best judgment basis under sections 147, 144, and 144B of the Income Tax Act, 1961, assessing income at Rs. 108.49 Lacs on 16-09-2021. The assessee's further appeal to the ITAT was filed with a delay of 641 days. The assessee's counsel sought admission of the appeal and requested a remand, citing circumstances beyond the assessee's control for the non-compliance and delay.

What were the issues?

1. Whether the appeal, filed with a delay of 641 days, should be admitted for hearing, considering the principles of natural justice and the reasons provided for the delay (mixed question of law and fact). Assessee's Contention: The Ld. AR argued that the non-compliance and delay were not intentional or deliberate but resulted from circumstances beyond the assessee's control. The assessee sought admission of the appeal and a remand of the matter. Revenue's Contention: The Ld. Sr. DR opposed the admission of the appeal and the prayer for remand.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

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

RAJESH DAMODARLAL SHARMA (Judicial 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 15-12-2023 in the matter of an assessment as framed by Ld. AO on best judgment basis u/s 147 r.w.s 144 r.w.s 144B of the Income Tax Act dated 16-09-2021 assessing income of Rs.108.49 Lacs. The Ld. CIT(A) dismissed the appeal for want of any compliance from the assessee. Aggr

The order continues below.

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