SHVET JAIN HUF,PATIALA vs. INCOME TAX OFFICER WARD 04, PATIALA
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, CHANDIGARH
VIRTUAL HEARING
HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ ITA No.1072/CHANDI/2025
(िनधाŊरण वषŊ / Assessment Year: 2017-18)
M/s Shvet Jain HUF
Flat No. 701 Tower A, Greeen Lotus
Saksham, Zirakpur-134113
बनाम/ Vs.
ITO WARD 4
Aaykar Bhawan
Patiala - 147001
˕ायीलेखासं./जीआइआरसं./PAN/GIR No. AAUHS-3352-K
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Sh. Rakesh Cajla (Advocate) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
24-11-2025
घोषणाकीतारीख /Date of Pronouncement
:
24-11-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 05-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 07-11-2019. The registry has noted delay of 487 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. It has been stated that hearing notices were sent through e-mail which were not received by the assessee.
The Ld. AR prayed for admission of the appeal and adjudication on merits which has been opposed by Ld. Sr. DR.
2. I find that the assessment has been framed for want of any representation from the assessee wherein Ld. AO assessed total income of Rs.43.07 Lacs. The Ld. CIT(A) confirmed the assessment for the same very reasons against which the assessee is in further appeal before Tribunal.
3. Keeping in mind the principles of natural justice and considering the background of the assessee, I deem it fit to admit the appeal and grant another opportunity of hearing to the assessee to substantiate its case before Ld. AO. Accordingly, the impugned order is set aside and Ld. AO is directed to frame de novo assessment with a direction to the assessee to plead and prove its case forthwith.
4. The appeal stands allowed for statistical purposes.
Order pronounced on 24th November, 2025. (MANOJ KUMAR AGGARWAL)
ACCOUNTANT MEMBER
Dated: 24-11-2025
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