RISHU GARG S/O SH. SURENDER KUMAR GARG,YAMUNANAGAR vs. INCOME TAX OFFICER, WARD-3, YAMUNANAGAR

ITA 417/CHANDI/2025Status: DisposedITAT Chandigarh19 March 2026AY 2012-13Bench: the Ld. CIT(A). However, it is evident from the impugned appellate order that, despite several opportunities granted during the appellate proceedings, the assessee failed to comply and did not file any substantive submissions. Consequently, the Ld. CIT(A) dismissed the appeal and confirmed the addition primarily on account of non-prosecution and absence of supporting evidence.4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order, restoring the matter to the Assessing Officer for fresh adjudication, emphasizing the need for proper factual verification regarding capital gains on jointly owned property and adherence to natural justice principles. A cost of Rs. 15,000/- was imposed on the assessee for non-cooperative conduct during earlier proceedings.

What were the facts?

The assessee did not file an ITR for AY 2012-13. An ex parte assessment under sections 144/147 was framed, adding Rs. 47,45,570/- as long-term capital gain from the sale of a jointly owned industrial unit. The CIT(A) dismissed the assessee's appeal due to non-prosecution and lack of evidence.

What were the issues?

Whether the addition of long-term capital gain on jointly owned property was valid without proper factual verification, and if the principles of natural justice were violated by ex parte proceedings and the appellate order.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “एसएमसी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" BEFORE: SHRI. LALIET KUMAR, JM आयकर अपील सं./ ITA No. 417/Chd/2025 िनधा"रण वष" / Assessment Year : 2012-13 Rishu Garg S/O Sh. Surinder Kumar बनाम ITO Ward-3 Garg ITO Sector 17, Huda, Jagadhri C/o Vineet Thakral Advocates, Haryana 135003 House No. 1491, Sector – 4 Panchkula Haryana - 134112 "ायी लेखा सं./PAN NO: AGPPG1912N अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Vineet Thakral, Adv. राज" की ओर से/ Revenue by : Shri Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 18/03/2026 उदघोषणा की तारीख/Date of Pronouncement : 19/03/2026

आदेश/Order PER LALIET KUMAR, J.M: This appeal has been preferred by the assessee against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 31.10.2023 for the assessment year 2012-13, arising out of the assessment order passed under section 144 read with section 147 of the Income Tax Act, 1961. 2. The assessee has raised various grounds of appeal challenging the impugned order, prima

The order continues below.

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