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Facts
The assessee was aggrieved by the orders of the CIT(A) which confirmed assessments for AY 2012-13 and 2013-14 due to the assessee's absence. The assessee's primary prayer was for another opportunity of hearing before the lower authorities.
Held
The Tribunal, considering principles of natural justice and the assessee's past litigations, granted another opportunity for hearing before the CIT(A) at a cost of Rs.10,000/-. The CIT(A) was directed to conduct a de novo adjudication.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the CIT(A) despite prior negligence, and under what conditions.
Sections Cited
69A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH CHANDIGARH.
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ (िनधा"रणवष" / Assessment Year: 2012-13) & 2. आयकरअपीलसं./ (िनधा"रणवष" / Assessment Year: 2013-14) Shri Virinder Bagai ITO Ward-5 बनाम/ House No.87, Sector-7 Panchkula Vs. Panchkula (Haryana) "थायीलेखासं./जीआइआरसं./PAN/GIR No.ACCPB-1320-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Aman Parti (Advocate) -Ld. AR ""थ"कीओरसे/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.
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 "ितिलिप अ"ेिषत /Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. ""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF