SOHAN SINGH GARCHA,LUDHIANA vs. ACIT CIRCLE 1, LUDHIANA

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ITA 1117/CHANDI/2025Status: DisposedITAT Chandigarh31 October 2025AY 2006-07Bench: SHRI SANJAY GARG (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the impugned order of the CIT(A) was ex-parte and set it aside, restoring the matter to the CIT(A) for fresh adjudication. The assessee was granted an opportunity to present their case.

What were the facts?

The assessee preferred an appeal against an ex-parte order of the CIT(A) which dismissed the appeal for want of prosecution. The assessee's counsel argued that due to website glitches, they could not file submissions, and an online grievance was also filed.

What were the issues?

Whether the CIT(A) order passed ex-parte for want of prosecution should be set aside to allow the assessee an opportunity to present their case on merits.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘SMC’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2006-07 Sohan Singh Garcha, बनाम ACIT, 901/2, Punjab Mata Circle -1, Nagar, Ludhiana Pakhowal Road, Ludhiana �थायी लेखा सं./PAN NO: AGQPG7446L अपीलाथ�/Appellant ��यथ�/Respondent ( Physical Hearing ) Assessee by : Shri Sanjeev Kumar Garg ,Advocate Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई क� तार�ख/Date of Hearing : 27.10.2025 उदघोषणा क� तार�ख/Date of Pronouncement : 31.10.2025 आदेश/Order

The present appeal has been preferred by the assessee against the order dated 30.06.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2006- 07.

1117 -Chd-2025 Sohan Singh Garcha, Ludhiana 2

2.

At the outset, ld. Counsel for the Assessee has brought my attention to the impugned order of the Ld. CIT(A) and submitted that the same is an ex-parte order of the CIT(A). That even no adjudication has been made by the ld. CIT(A) on merit, rather, the appeal of the Assessee has been dismissed for want of prosecution.

3.

The Ld. Counsel in this respect has submitted that there were some glitches in the website and hence, the Assessee could not access the notice of hearing and, thus, could not file his submissions before the Ld. CIT(A). That even the Assessee had also filed an on-line grievance / complaint in this respect. The Ld. Counsel has submitted that the Assessee should be given an opportunity to present his case before the Ld. CIT(A).

4.

The ld. DR also could not rebut the plea of the Assessee that, even otherwise, the Ld. CIT(A) was supposed to decide the appeal of the Assessee on merits.

5.

Considering the rival submission, in my view, interests of justice will be well served, if the Assessee is 1117 -Chd-2025 Sohan Singh Garcha, Ludhiana 3 given an opportunity to present his case before the Ld. CIT(A). In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say, that the ld. CIT(A) will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.

6.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

Order pronounced on 31.10.2025.

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