BALVINDER PAL SINGH,MOHALI vs. INCOME TAX OFFICER, MOHALI

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ “एकल” चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH “SMC” CHANDIGARH

Įी संजय गग[, ÛयाǓयक सदèय
BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER

आयकर अपील सं./ ITA No. 546/CHD/2025
Ǔनधा[रण वष[ / Assessment Year : 2012-13

Shri Balwinder Pal Singh,
House No.2507, Phase-7,
Mohali.
बनाम

The ITO,
Mohali.

èथायी लेखा सं./PAN NO: CAYPS4196K
अपीलाथȸ/Appellant

Ĥ×यथȸ/Respondent

Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ajay Chauhan, Advocate
राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR
सुनवाई कȧ तारȣख/Date of Hearing

:
03.11.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement :
06.11.2025

PHYSICAL HEARING

आदेश/ORDER
The present appeal has been preferred by the assessee against the order dated 06.03.2025 of the Commissioner of Income Tax
(Appeals) NFAC, Delhi [in short ‘the CIT (Appeals)] pertaining to 2012-
13 assessment year.
2. At the outset, ld. counsel for the assessee has invited my attention to the impugned assessment order to submit that the same is an ex-parte best judgement assessment order passed u/s 144 of the Income Tax Act, 1961 (in short ‘the Act’). He has further

ITA 546/CHD/2025
A.Y. 2012-13
2

invited my attention to the impugned order of the CIT (Appeals) to submit that the same is also an ex-parte order of the CIT (Appeals).
It has been further submitted that the assessee, during the period was residing abroad. Notices of hearing, if any, were served upon the concerned tax consultant of the assessee who did not further inform the assessee. That since the assessee was not in India, hence could not present his case before the lower authorities. The ld. Counsel has submitted that the assessee may be given an opportunity to present his case before the AO.
3. The ld. DR, however, has relied upon the findings of the lower authorities.
4. After hearing the rival submissions, in my view the interest of justice will be well served if the assessee be given an opportunity to present his case before the AO, however subject to payment of suitable costs, which I assess at Rs.10,000/- to be deposited in Prime Minister Relief Fund. Accordingly, the impug ned order of the ld.CIT (Appeals) is set aside and the matter is restored to the file of AO for decision afresh but subject to the condition that the assessee will deposit a sum of Rs.10,000/- to the Prime
Minister
Relief
Fund and furnish the evidence/receipt of such deposit before the AO.

ITA 546/CHD/2025
A.Y. 2012-13
3

Order pronounced on 06th November,2025. ( संजय गग[)

(SANJAY GARG )
ÛयाǓयक सदèय/ Judicial Member
“Poonam”

आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to :