D S G ROADLINES PVT LTD,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

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ITA 1162/CHANDI/2025Status: DisposedITAT Chandigarh25 November 2025AY 2022-23Bench: Tribunal.1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal directed the Assessing Officer to re-examine the issue of the business loss claim. The assessee was instructed to provide sufficient documents and evidence to prove its case.

What were the facts?

The assessee's appeal for AY 2022-23 arose from an order disallowing a business loss claim of Rs.4,96,530/-. The Assessing Officer had estimated income under Section 44AE, which was later deleted by the CIT(A). However, the business loss remained disallowed due to lack of documents.

What were the issues?

Whether the business loss claimed by the assessee should be allowed for set-off, and if so, what documentation is required to prove such a claim.

Which sections of the Income-tax Act were involved?

Section 44AE,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

(िनधा�रणवष� / Assessment Year: 2022-23) M/s DSG Roadlines Pvt Ltd ITO Ward-5(2), बनाम/ Vs. 1528, Sector 36D, Chandigarh 160017 Chandigarh 160036 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAACD-8901-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Yogesh Monga (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 25-11-2025 घोषणाकीतारीख /Date of Pronouncement 25-11-2025 : आदेश / O R D E R

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2022- 23 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 09-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 21-03-2024.

2.

It emerges that Ld. AO estimated income on presumptive basis u/s 44AE at Rs.18 Lacs and business loss as claimed by the assessee for Rs.4,96,530/- was not allowed to be set-off. Upon further appeal, Ld. CIT(E) deleted the presumptive income on the ground that the vehicles were hired from outside parties. However, business loss was not allowed on the ground that the assessee did not file requisite documents and details to Ld. AO. Aggrieved the assessee is in further appeal before Tribunal.

3.

The only grievance of the assessee is allowance of business loss as claimed in the return of income. The same has been denied for want of sufficient documents and details. Therefore, I direct Ld. AO to verify the same and re-examine this issue with a direction to the assessee to plead and prove its case forthwith.

4.

The appeal stands allowed for statistical purposes. Order pronounced on 25th November, 2025.

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