KAILASH KUMAR,LUDHIANA vs. ITO2(1), LUDHIANA
Facts
The assessee appealed an order from the CIT(A) for AY 2022-23, which upheld an AO's addition of Rs. 36,52,718/- for purchases made under section 143(3) due to the assessee's non-compliance. The appeal was filed with a 56-day delay, for which condonation was sought, but the assessee failed to appear at the ITAT hearing.
Held
The Tribunal, considering principles of natural justice, admitted the appeal despite the assessee's non-appearance and restored the case to the CIT(A) for fresh adjudication. The assessee was directed to present and prove their case before the CIT(A), with all issues kept open.
Key Issues
Whether the addition on account of purchases was justified, and if the case should be remanded for fresh adjudication considering principles of natural justice and the condonation of delay in filing the appeal.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1581/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2022-23) Shri Kailash Kumar ITO - 2(1) बनाम/ Vs. House No. 1163/1, Street No. 9, Aaykar Bhawan, Rishi Nagar, Janakpuri, Ludhiana - 141003 Ludhiana, Punjab - 141001 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADFPK-6732-R (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24-02-2026 घोषणाकीतारीख /Date of Pronouncement 24-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2022-23 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 31-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 18-03-2024. The registry has noted delay of 56 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by an affidavit of
the assessee. At the time of hearing, none appeared for assessee. In the assessment order, Ld. AO made addition of Rs.36,52,718/- on account of purchases. The Ld. CIT(A) confirmed the asessment since the assessee remained non-compliant. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. Keeping in mind the principles of natural justice, we deem it fit to admit the appeal and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case. All the issues are kept open. 3. The appeal stand allowed for statistical purposes. Order pronounced on 24th February, 2026.
-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24-02-2026 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