ANIL KUMAR,,PANCHKULA vs ITO, WARD-1, PANHKULA

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH

PHYSICAL HEARING

BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपील सं./ ITA No.465/CHANDI/2025
(िनधाŊरण वषŊ / Assessment Year: 2017-18)
Shri Anil Kumar
137 Himsikha, Panchkula
Pinjore-134109 (Haryana)
बनाम/ Vs.
ITO
Ward No 1,
Panchkula
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AMYPK-9712-B
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by :
Shri Sunil Kumar for Shri Ravinder K.Sharma
(CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR

सुनवाईकीतारीख/Date of Hearing
:
05-08-2025
घोषणाकीतारीख /Date of Pronouncement
:
18-08-2025

आदेश / O R D E R

Manoj Kumar Aggarwal (Accountant Member)

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 27-01-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 11-12-2019 The sole grievance of the assessee is assessment of 2

income at Rs.22.62 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 64 days. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeal on merits.
2. Considering the factual matrix and upon perusal of case records, we condone the delay in first appeal and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order Pronounced on18-08-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 18-08-2025. 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

ANIL KUMAR,,PANCHKULA vs. ITO, WARD-1, PANHKULA