LAKHWANT SINGH,PATIALA vs. ITO, BARNALA

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ITA 480/CHANDI/2025Status: DisposedITAT Chandigarh18 August 2025AY 2010-2011Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

Recognizing the assessee's negligence but acknowledging the materiality of additional evidence, the Tribunal invoked principles of natural justice. The assessment is therefore restored to the Assessing Officer for a de novo assessment, with the directive for the assessee to promptly plead and prove their case.

What were the facts?

This appeal, for Assessment Year 2010-11, challenges an assessment of Long-Term Capital Gains of Rs.14.25 Lacs made under Section 143(3) read with Section 147. The case was previously remanded by the Tribunal to the CIT(A), but the assessee's non-appearance led to the confirmation of the assessment. The assessee now seeks another opportunity to present additional evidence.

What were the issues?

Whether the assessment, confirmed by CIT(A) due to assessee's non-appearance post-remand, should be set aside to allow for submission of additional evidence and a de novo assessment, upholding principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

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

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Kochi [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 21-12-2017. Having heard rival submissions and upon perusal of case records, the appeal is disposed-off as under.

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