GURMEET KAUR,CHANDIGARH vs. INCOME TAX OFFICER, WARD-5, PANCHKULA, PANCHKULA

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ITA 337/CHANDI/2025Status: DisposedITAT Chandigarh02 September 2025AY 2012-13Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that they were not the owner of the property. Consequently, the impugned order was set aside, and the matter was restored to the Assessing Officer for a de novo assessment, allowing the assessee to present and prove their case.

What were the facts?

The assessee appealed against an assessment for AY 2012-13, where capital gains of Rs.110.82 Lacs were assessed under Section 144 read with Section 147 after reopening the case based on information of property sale. The assessee failed to file a return or respond to notices, and the CIT(A) confirmed the assessment.

What were the issues?

Whether capital gains could be assessed on an assessee who claims not to be the owner of the property, especially when the assessment was made ex-parte, necessitating a fresh examination of facts.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रण वष� / Assessment Year: 2012-13) Ms. Gurmeet Kaur ITO C/o Shri Tejmohan Singh (Advocate) Ward -5 बनाम/ Vs. # 527 Sector 10-D Panchkula. Chandigarh 160011 �थायीलेखासं./जीआइआरसं./PAN/GIR No. JGJPK-4571-E (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Shri Tejmohan Singh (Advocate ) – Ld. AR ��थ�कीओरसे/Respondent by : Shri Manav Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 20-08-2025 घोषणाकीतारीख /Date of Pronouncement : 02-09-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 29-01-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 14-12-2019. The sole grievance of the assessee is assessment of capital gains for Rs.110.82 Lacs. Having heard rival submissions and upon perusal of case records, the appeal is disposed- off as under.

2.

Pursuant to receipt of information of sale of immoveable property by the assessee for Rs.110.82 Lacs, the case was reopened. The assessee did not file return of income and also failed to respond to various notices as issued by Ld. AO. Consequently, Ld. AO assessed capital gains in the hands of the assessee. The Ld. CIT(A) confirmed the same for want of any representation from the assessee against which the assessee is in further appeal before us.

3.

The Ld. AR raised legal arguments and also contended that the assessee was never the owner of the impugned property and therefore, capital gains could not be assessed in the hands of the assessee. For the same, Ld. AR referred to various documents as placed in the paper-book. The Ld. CIT-DR pleaded for confirmation of the assessment.

4.

Finding substance in the aforesaid arguments, since the assessee has not made representation before lower authorities, we set aside the impugned order and restore the matter back to the file of Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. All the issues are kept open.

5.

The appeal stand allowed for statistical purposes. Order pronounced on 02-09-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 02-09-2025. 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

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