BALJIT SINGH,VPO TIBBA DISTT. SANGRUR vs. INCOME TAX OFFICER WARD-1, MLK, MALERKOTLA

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ITA 1212/CHANDI/2025Status: HeardITAT Chandigarh01 December 2025AY 2018-19Bench: Tribunal.1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for de novo adjudication on merits, granting the assessee another opportunity to be heard, considering the principles of natural justice.

What were the facts?

The assessee appealed an order concerning Assessment Year 2018-19. The original assessment was framed by the AO under Section 143(3) read with Section 144B. The assessee failed to make an effective representation before the first appellate authority.

What were the issues?

Whether the assessee was given a fair opportunity of hearing before the appellate authorities and if the appeal should be restored for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

(िनधा�रण वष� / Assessment Year: 2018-19) Shri Baljit Singh ITO Ward-1, Malerkotla S/O Amarjit Singh, Village Tibba बनाम/ Vs. Sangrur Sangrur, Punjab – 148024 Punjab- 148024 �थायीलेखासं./जीआइआरसं./PAN/GIR No. CWQPS-3205-K (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 01-12-2025 घोषणाकीतारीख /Date of Pronouncement 01-12-2025 : आदेश / O R D E R

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2018- 19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 30-08-2021. At the time of hearing, none appeared for the assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

2.

In the assessment order, Ld. AO made addition of Rs.14.02 Lacs for certain compensation. Upon perusal of para 8.2 of impugned first appeal order, it could be seen that the assessee failed to make any effective representation therein and accordingly, the assessment was confirmed. Aggrieved, the assessee is in further appeal before Tribunal.

3.

Keeping in mind the principles of natural justice, I deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith.

4.

The appeal stands allowed for statistical purposes. Order pronounced on 01st December, 2025.

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