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Facts
The assessee's returned income of Rs. 5.39 Lacs was assessed at Rs. 488.68 Lacs. The assessee failed to make effective representations before the lower authorities and sought admission of additional evidence before the ITAT.
Held
The Tribunal set aside the orders of the lower authorities and restored the assessment back to the Assessing Officer (AO) for de novo assessment in light of the additional evidences. The assessee was directed to plead and prove its case, subject to a cost of Rs. 10,000/-.
Key Issues
Admission of additional evidence before the ITAT and restoration of assessment for de novo consideration by the AO.
Sections Cited
144, 263, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” 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) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18-09-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144 r.w.s. 263 r.w.s. 144B of the Act on 20-03-2024. Upon perusal of orders of lower authorities, it could be seen that the assessee has failed to make any effective representation before both the lower authorities. The returned income of Rs.5.39 Lacs has ultimately been assessed at Rs.488.68 Lacs after certain additions. The Ld. AR sought admission of additional evidences u/r 29 of ITAT Rule, 1963 and stated that the assessee was in the process of collecting and compiling these documents. The same would have material bearing to the impugned additions. The Ld. CIT- DR opposed the same.
Keeping in mind the principles of natural justice and considering the background of the assessee, we set aside the orders of lower authorities and restore the assessment back to the file of Ld. AO in the light of these additional evidences. The assessee is directed to plead and prove its case forthwith. The same would come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished to Ld. AO who would proceed for assessment de novo.
The appeal stand allowed for statistical purposes. Order pronounced on 09th March, 2026.
-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09-03-2026 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