PREM SINGH,CHAMBA vs. DCIT CIRCLE PALAMPUR, PALAMPUR

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ITA 946/CHANDI/2025Status: DisposedITAT Chandigarh15 January 2026AY 2015-16Bench: lower authorities which has been opposed by Ld. Sr. DR.2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, invoking principles of natural justice, granted the assessee another opportunity of hearing. Consequently, the assessment was restored to the Assessing Officer for a de novo assessment, with directions for the assessee to present their case forthwith.

What were the facts?

The assessee appealed an order from the CIT(A) for AY 2017-18, which upheld an addition of Rs.32.28 Lacs made by the Assessing Officer. The original assessment was framed ex-parte under Section 144 of the Income Tax Act due to the assessee's non-compliance, leading to a best judgment assessment.

What were the issues?

Whether the assessment framed ex-parte under Section 144 for non-compliance should be set aside to provide the assessee a fresh opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 10-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 24-12-2019. In the assessment order, Ld. AO made addition of Rs.32.28 Lacs for non-compliance by the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

2.

Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the assessment is restored back to Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith.

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