MOHIT GARG ,LUDHIANA vs. DCIT, CC-3, LUDHIANA

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ITA 790/CHANDI/2023Status: DisposedITAT Chandigarh07 April 2025AY 2018-19Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal, considering the principles of natural justice, granted the assessee another opportunity to be heard by the AO. Both appeals were set aside and restored for de novo assessment.

What were the facts?

The assessee failed to appear before lower authorities, leading to a best judgment assessment under Section 144. The CIT(A) confirmed the assessment, and the assessee is now in appeal before the tribunal.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the AO, considering principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH CHANDIGARH

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

Heard together (2 matters)

ITA No. 790/CHANDI/2023
ITA No. 791/CHANDI/2023

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

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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