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Facts
The assessee, M/s Dreamland Farm, appealed against the CIT(A)'s order for AY 2019-20, which confirmed additions made by the AO u/s 143(3) amounting to Rs.166.24 Lacs, largely due to the assessee's non-compliance during assessment. The assessee remained unrepresented during the ITAT hearing.
Held
The Tribunal, invoking principles of natural justice despite the assessee's negligence, granted a final opportunity for *de novo* adjudication before the CIT(A). This is conditional upon the assessee depositing Rs.10,000/- to the 'Prime Minister's National Relief Fund' within 30 days and providing proof to the CIT(A).
Key Issues
Whether an assessee, non-compliant during assessment and appeal proceedings, should be granted another opportunity to present their case before the CIT(A) for re-adjudication.
Sections Cited
Section 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रण वष� / Assessment Year: 2019-20) M/s Dreamland Farm DCIT (Central Circle – 3) Sri Muktasar Sahib Road Ludhiana, Punjab - 151001 बनाम/ Vs. Village Budhladewala District Bhatinda, Punjab – 151001 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOFD-1264-D (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 : 16.02.2026 घोषणाकीतारीख /Date of Pronouncement : 18.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2019- 20 arises out of an order of learned Commissioner of Income Tax (Appeals)-5, Ludhiana [CIT(A)] dated 05-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 29-09-2021. In the assessment order, Ld. AO made various additions and assessed income of Rs.166.24 Lacs, The assessee substantially remained non-compliant during assessment proceedings.
The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. At the time of hearing, none has appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.
Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). The same would be at a cost of Rs.10,000/- which would be deposited by the assessee within 30 days from the date of receipt of this order to ‘Prime Minister’s National Relief Fund’. The proof of the same would be furnished by the assessee to Ld. CIT(A) who shall proceed for adjudication de novo. The assessee is directed to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 18th February, 2026.