What did the Tribunal hold?

The Tribunal condoned the delay in the first appeal, citing principles of natural justice and potential communication gaps in the faceless regime. The impugned order was set aside and restored to the CIT(A) for de novo adjudication.

The assessee filed an appeal for AY 2017-18 against an order confirming an addition of Rs. 27.73 Lacs. The CIT(A) had confirmed the assessment due to a minor delay in condonation.

What were the issues?

Whether the delay in filing the first appeal should be condoned to allow for a fresh adjudication on merits, considering the circumstances of the faceless regime.

Jaspal Singh, Mohali vs ITO | ITAT Chandigarh 2025

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2017-18) Shri Jaspal Singh ITO बनाम/ Vs. Kothi No 233 Phase IV Ward 6(1) Mohali 160059 Mohali 160062 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADYPS-1529-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Sh. Nalin K.Nohria (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR a/w Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 04-09-2025 घोषणाकीतारीख /Date of Pronouncement : 22-09-2025 आदेश / O R D E R Per Laliet Kumar (Judicial Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 09-06-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3)of the Act on 13-12-2019.In the assessment order, Ld. AO made addition of cash deposit of Rs.27.73 Lacs. The Ld. CIT(A) confirmed the assessment for want of condonation of minor delay. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeal on merits which has been opposed by Ld. Sr. DR.

Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we condone the delay in first appeal and 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.

The appeal stand allowed for statistical purposes. Order Pronounced on 22-09-2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL 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 ASSISTANT REGISTRAR

ITAT CHANDIGARH

JASPAL SINGH,MOHALI vs. ITO, WARD 6(1), MOHALI, MOHALI

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