RADHEY SHYAM GARMENTS, CHANDIGARH,CHANDIGARH vs. THE INCOME TAX OFFICER WARD3(3) CHD JAO ITO WARD 2(1) CHANDIGARH, CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH “B”, CHANDIGARH
PHYSICAL HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ ITA No. 800/CHANDI/2025
(िनधाŊरणवषŊ / Assessment Year: 2016-17)
M/s Radhey Shyam Garments
SCF No.10, Backside, Sec-22D
Chandigarh-160022
बनाम/ Vs.
ITO -Ward No 3(3)
Chandigarh-160017
èथायीलेखासं./जीआइआरसं./PAN/GIR No. AAEFR-4547-H
(अपीलाथȸ/Appellant)
:
(Ĥ×यथȸ / Respondent)
अपीलाथȸकȧओरसे/Appellant by :
Sh. Sudhir Sehgal (Advocate) – Ld. AR
Ĥ×यथȸकȧओरसे/Respondent by :
Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
सुनवाईकȧतारȣख/Date of Hearing
:
04-09-2025
घोषणाकȧतारȣख /Date of Pronouncement
:
22-09-2025. आदेश / O R D E R
Per Laliet Kumar (Judicial Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Bhopal [CIT(A)] dated 19-03-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 23-12-2019. The registry has noted delay of 10 days in the appeal which stand condoned. In the assessment order, Ld. AO made addition of Rs.2.25 Lacs under the head ‘income from other sources’. The 2
Ld. CIT(A) confirmed the same for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. The Ld.
AR has sought another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order Pronounced on 22-09-2025. (MANOJ KUMAR AGGARWAL) (LALIET KUMAR)
ACCOUNTANT MEMBER JUDICIAL 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