VIRINDER BAGAI,PANCHKULA vs. INCOME TAX OFFICER, WARD 5, PANCHKULA
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH CHANDIGARH.
PHYSICAL HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ ITA No. 393/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2012-13) & 2. आयकरअपीलसं./ ITA No. 394/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2013-14) Shri Virinder Bagai House No.87, Sector-7 Panchkula (Haryana) बनाम/ Vs. ITO Ward-5 Panchkula ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.ACCPB-1320-J (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Aman Parti (Advocate) -Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Smt. Tarundeep Kaur (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
03-09-2025
घोषणाकीतारीख /Date of Pronouncement
:
22-09-2025
आदेश / O R D E R
Per Bench
Aforesaid twin appeals by assessee for Assessment Years (AY) 2012-13 and 2013-14 arises out of separate orders of first appellate authority. In AY 2012-13, Ld. AO made addition of Rs.25.90 Lacs u/s 69A. In AY 2013-14, Ld. AO computed capital gains of Rs.361.15 Lacs. The Ld. CIT(A) confirmed both the assessments for want of any 2
representation from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld.AR is another opportunity of hearing before lower authorities which has been opposed by Ld. CIT-
DR.
2. From the impugned orders, it is quite evident that the assessee has remained negligent in attending the first appellate proceedings ostensibly due to the fact that the assessee was undergoing litigations at various levels. Considering this fact and keeping in mind the principles of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to plead and prove its case before Ld. CIT(A). The same shall come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘State Legal Services Authority’ at Hon’ble High
Court of Punjab & Haryana. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for de novo adjudication of appeals for both the years after affording opportunity of hearing to the assessee. The assessee is directed to plead and prove its case forthwith.
3. Both the appeals stand allowed for statistical purposes.
Order pronounced on 22-09-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 22-09-2025
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