JAGJEET SINGH H NO 340C RAJGURU NAGAR LUDHIANA 1410012,LUDHIANA vs. INCOME TAX OFFICER WARD 5(1) , LUDHIANA

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ITA 47/CHANDI/2025Status: DisposedITAT Chandigarh11 December 2025AY 2009-2010Bench: SHRI LALIET KUMAR (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had failed to take into account the remand report and the documents filed by the assessee. Consequently, the Tribunal quashed the order of the CIT(A) and remanded the matter back for fresh adjudication, directing the CIT(A) to call for fresh evidence, obtain a remand report from the AO, and then decide the issue.

What were the facts?

The assessee's appeal arose from an order of the CIT(A) for AY 2009-10. The CIT(A) had confirmed an addition of Rs. 12,02,991/- made by the AO. The assessee contended that no reasonable opportunity of being heard was provided and the notice under Section 147/148 was illegal. The assessee also claimed the deposited cash did not belong to him but to other persons, which he failed to prove.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal without considering the remand report and documents, and whether the addition made by the AO was justified given the procedural lapses and factual claims of the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 69A,Section 234B,Section 250(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY

For Appellant: Shri P.N.Arora, Advocate
For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Hearing: 10.12.2025Pronounced: 11.12.2025

आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to :

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