ELITE MINING CORPORATION,YAMUNANAGAR vs. INCOME TAX OFFICER WARD-1 Y. NAGAR, YAMUNANAGAR

ITA 1465/CHANDI/2025Status: DisposedITAT Chandigarh09 March 2026AY 2018-19Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

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/-.

What were the 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.

What were the issues?

Admission of additional evidence before the ITAT and restoration of assessment for de novo consideration by the AO.

Which sections of the Income-tax Act were involved?

Section 144,Section 263,Section 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

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

The order continues below.

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