AVTAR SINGH,LUDHIANA vs. CIRCLE I(1), JCIT-I OR CIT-1, LUDHIANA, LUDHIANA

ITA 79/CHANDI/2025Status: DisposedITAT Chandigarh06 October 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, acknowledging the principle of natural justice, accepted the assessee's prayer. It held that the assessee should be granted another opportunity to present and prove their case before the Ld. CIT(A). Consequently, the impugned order of the Ld. CIT(A) was set aside, and the matter was restored to the Ld. CIT(A) for fresh adjudication. The Tribunal directed the assessee to plead and prove its case forthwith. The Tribunal did not decide the merits of the assessment itself, as the primary issue was the procedural fairness of the appellate proceedings.

What were the facts?

The assessee, Charanjit Singh (Legal heir of Late Sh. Avtar Singh), filed an appeal for Assessment Year 2019-20 against an order passed by the Assessing Officer (AO) under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961. The AO's assessment order, dated 25.03.2024, determined the total income at Rs. 6,72,66,000, a significant increase from the returned income of Rs. 67,18,996. The assessee appealed this order to the NFAC (CIT(A)). However, the NFAC dismissed the appeal due to the assessee's non-compliance with various notices issued during the appellate proceedings.

What were the issues?

1. Whether the assessee was denied sufficient opportunity to present their case before the Ld. CIT(A), thereby violating principles of natural justice, concerning the assessment framed under Section 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 for AY 2019-20? Assessee's Contention: The Ld. AR argued that the Ld. CIT(A) merely endorsed the AO's findings and did not provide adequate opportunity for the assessee to substantiate their case. The assessee requested a remand of the appeal to the Ld. CIT(A) for fresh adjudication, asserting their ability to prove their case on merits. Revenue's Contention: The Ld. CIT-DR opposed the assessee's prayer.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRIMANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकरअपीलसं./ITA No. 79/Chd/2025 "नधा"रण वष" / Assessment Year : 2019-20 बनाम Charanjit Singh, DCIT, (L/h of Late Sh. Avtar Singh) Circle 1(1) 2ndFloor, Kesar Complex, Ludhiana Near Malhar Cinema, Ludhiana 141002 "ायीलेखासं./PAN NO: ABTPS8508B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Sh. Gaurav Sharma, CA – Ld. AR राज"कीओरसे/ Revenue by : Smt. Jaishree Sharma, CIT – Ld. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 01.10.2026 उदघोषणाकीतारीख/Date of Pronouncement : 06.10.2026

आदेश/Order

PER RAJESH DAMODARLAL SHARMA, J.M:

Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.12.2024 in the matter of assessment as framed by Ld. Assessing Officer [AO] u/s 147 r.w.s 144 r.w.s 144B of the Income Tax Act,1961 on 25.03.2024. In the assessment order, Ld AO assessed total Income of Rs.6,72,66,000 against Returned Income of Rs. 67,18,996/-.

2 79-Chd-2025

2.

Aggrieved by the order of the Ld. AO, the ass

The order continues below.

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