INCOME TAX OFFICER, LUDHIANA vs. DAVINDER PAL SINGH, LUDHIANA

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ITA 370/CHANDI/2025Status: DisposedITAT Chandigarh28 August 2025AY 2017-18Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, finding no infirmity in setting aside the ex-parte assessment order and remitting the issues to the AO. The Cross Objection was dismissed as not maintainable and time-barred.

What were the facts?

The Revenue appealed against the order of the CIT(A) which had set aside the assessment order passed ex-parte under Section 144 of the Income Tax Act. The assessee filed a Cross Objection.

What were the issues?

Whether the CIT(A) was justified in setting aside an ex-parte assessment order? Whether the Cross Objection filed by the assessee was maintainable?

Which sections of the Income-tax Act were involved?

Section 144,Section 251(1)(a),Section 253(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri S.L. Sabharwal, Advocate
For Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR, Shri S.L. Sabharwal, Advocate
Hearing: 21.08.2025Pronounced: 28.08.2025

Heard together (2 matters)

ITA No. 370/CHD/2025
C.O. 22/CHD/2025

Read from the judgment's own cause title. This page is filed under one of them.

आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :

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