M/S STAR BIOTECH,CHANDIGARH vs. ITO PARWANOO, HIMACHAL PRADESH
Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) for assessment year 2012-13. The CIT(A) had issued a notice granting the assessee time until August 29, 2025, to submit details, but prematurely passed the impugned order on August 26, 2025.
Held
The Tribunal held that the CIT(A)'s order was unsustainable because it was passed without providing the assessee a full opportunity to file submissions. Therefore, the impugned order was set aside, and the matter was remitted back to the CIT(A) for a fresh decision on merits after granting due opportunity of hearing to the assessee.
Key Issues
Whether an order passed by the CIT(A) before the expiry of the deadline granted to the assessee for filing submissions is legally sustainable.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘SMC’ BENCH ,CHANDIGARH
Before: SHRI RAJPAL YADAV
आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH ,CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT आयकर अपील सं./ ITA No. 1353/CHD/2025 �नधा�रण वष� / Assessment Year: 2012-13
M/s Star Biotech, The ITO, #761, Level I & II, Vs Parwanoo. Sector 22-A, Chandigarh. �थायी लेखा सं./PAN NO: ABJFS3673D अपीलाथ�/Appellant ��यथ�/Respondent Assessee by : Shri Vinayak Malhotra, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT Sr.DR Date of Hearing : 21.01.2026 Date of Pronouncement : 28.01.2026
HYBRID HEARING O R D E R
The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 26.08.2025 passed for assessment year 2012-13.
The ld. counsel for the assessee, at the very outset submitted that ld.CIT (Appeals) has issued a notice whereby time limit to file written submissions was granted upto
ITA No.1353/CHD/2025 A.Y.2012-13 2
29.08.2025 but, CIT (Appeals) has decided the appeal on 26.08.2025.
A perusal of copy of the notice would reveal that ld.CIT (Appeals) has allowed the assessee to submit necessary details upto 29.08.2025 but the impugned order has been passed on 26.08.2025 without waiting the reply/submissions of the assessee. Accordingly, the impugned order is not sustainable, hence set aside. The issues are relegated to the file of ld.CIT (Appeals) for deciding afresh on merits after providing due opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 28.01.2026. Sd/-
(RAJPAL YADAV) VICE PRESIDENT “Poonam” आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 4. गाड� फाईल/ Guard File 5.
सहायक पंजीकार/ Assistant Registrar
