D S G ROADLINES PVT LTD,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH
1
“IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, CHANDIGARH
PHYSICAL HEARING
HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ ITA No.1162/CHANDI/2025
(िनधाŊरणवषŊ / Assessment Year: 2022-23)
M/s DSG Roadlines Pvt Ltd
1528, Sector 36D,
Chandigarh 160036
बनाम/ Vs.
ITO Ward-5(2),
Chandigarh 160017
˕ायीलेखासं./जीआइआरसं./PAN/GIR No. AAACD-8901-E
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Sh. Yogesh Monga (CA) – Ld. AR
ŮȑथŎकीओरसे/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
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 2
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. (MANOJ KUMAR AGGARWAL)
ACCOUNTANT MEMBER
Dated: 25-11-2025
आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF