SIMRAN, BARNALA,BARNALA vs. JAO THE INCOME TAX OFFICER WARD-1, BARNALA, BARNALA
Facts
The assessee appealed against the CIT(A)'s order for AY 2018-19, which had dismissed the appeal in limine as defective. The CIT(A) based the dismissal on the alleged non-filing of Form-35 and supporting documents. The assessee argued that these documents were indeed filed, but not properly recorded by the CIT(A) due to technical reasons.
Held
The Tribunal held that the CIT(A) had dismissed the appeal on purely technical grounds without adjudicating the merits. Recognizing that substantial justice should prevail over technicalities, the Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication on merits, with a direction to consider all filed documents.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal solely on technical grounds of alleged non-filing of Form-35 and supporting documents, despite the assessee's contention that they were filed.
Sections Cited
147, 143(3)
AI-generated summary — verify with the full judgment below
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1583/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Simran बनाम JAO The ITO H.No. BX246, Opp. PNB Bank, Ahata Ward-1, Barnala Narain Singh Wala, Barnala, Punjab- 148101 "ायी लेखा सं./PAN NO: GGSPS8341Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 24/02/2026 उदघोषणा की तारीख/Date of Pronouncement : 24/02/2026 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 14/11/2025 pertaining to Assessment Year 2018-19, arising out of the assessment framed under section 147 read with section 143(3) of the Income-tax Act, 1961. 2. The Ld. CIT(A) dismissed the appeal in limine by treating the same as defective on the grounds that Form-35, statement of facts and grounds of appeal were not filed and that despite opportunities there was no compliance by the assessee.
Against the order of the Ld. CIT(A) the assessee preferred in appeal before us.
Before us, the Ld. Counsel for the assessee submitted that the assessee is an NRI and resident of Canada and had duly filed the requisite documents, including Form-35; however, due to a misunderstanding/technical reasons, the same was not properly taken on record by the Ld. CIT(A). It was submitted that the appeal has been dismissed merely on technical grounds without adjudicating the issues on merits, and therefore, the matter deserves to be restored for proper adjudication.
The Ld. DR relied upon the order of the Ld. CIT(A).
We have considered the rival submissions and perused the material on record. It is noticed that the Ld. CIT(A) has dismissed the appeal solely for the alleged non-filing of Form-35 and supporting documents without adjudicating the issues involved in the appeal. The assessee, however, has demonstrated that the requisite documents were filed but were not considered due to a misunderstanding. Thus, the dismissal of the appeal is technical in nature and not on the merits. It is a settled principle that substantial justice should prevail over technicalities, and an appeal should not be dismissed without providing an effective opportunity of hearing when the rights of the assessee are involved.
1 In view of the above facts and in the interest of justice, we set aside the impugned order and restore the matter to the file of the Ld. CIT(A) with a direction to consider Form-35 and all documents filed by the assessee and adjudicate the appeal afresh on merits after providing adequate opportunity of hearing. The assessee is also directed to cooperate and not seek unnecessary adjournments. As a result, the appeal of the assessee is allowed for statistical purposes.
In the result, appeal filed by the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 24/02/2026 मनोज कुमार अ"वाल लिलत कुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद"/ ACCOUNTANT MEMBER "ाियक सद" /JUDICIAL MEMBER AG आदेश की "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant
""थ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/
