SHRI VIPAN GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

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ITA 303/ASR/2025Status: DisposedITAT Amritsar16 December 2025AY 2014-15Bench: Tribunal. The only prayer of Ld. AR is another opportunity of hearing on the ground that the assessee is in a position to substantiate its case. The Ld. Sr. DR pleaded for dismissal of the appeals.2. Keeping in mind the principles of natural justice, I deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned orders are set aside for all the years and the respective appeals are restored back to Ld. CIT(A) for de novo adjudication on merits with a directi2 pages

AI SummaryRemanded

Facts

The assessee challenged ex-parte best judgment assessments under section 144 for AYs 2014-15 to 2016-17. These assessments were confirmed by the CIT(A) due to the assessee's lack of effective representation during the lower authority proceedings, leading to appeals before the Tribunal.

Held

The Tribunal, considering principles of natural justice, set aside the orders of the lower authorities. The appeals were restored to the CIT(A) for a de novo adjudication, granting the assessee a fresh opportunity to present and substantiate their case.

Key Issues

Whether the assessee should be granted another opportunity to be heard and present their case when assessments were framed ex-parte and confirmed due to lack of effective representation.

Sections Cited

144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AMRITSAR

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AMRITSAR PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.303/ASR/2025 (निर्धारण वर्ा / Assessment Year: 2014-15) & 2. आयकर अपील सं. / ITA No.304/ASR/2025 (निर्धारण वर्ा / Assessment Year: 2015-16) & 3. आयकर अपील सं. / ITA No.305/ASR/2025 (निर्धारण वर्ा / Assessment Year: 2016-17) ShrI Vipan Gupta DCIT Central circle बिधम/ Vs. Shiv Nagar, Jammu – 180001 Aaykar Bhawan, Panama Chowk Jammu - 180012 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AHJPG-8586-D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Joginder Singh CA) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 16-12-2025 घोषणाकीतारीख /Date of Pronouncement 16-12-2025 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2014- 15 to 2016-17 arises out of ex-parte orders of lower authorities. The assessment for these years has been framed on best judgment basis u/s 144. The Ld. CIT(A) has confirmed the assessments by way of orders dated 11-02-2025 for want of any effective representation from

the assessee. Aggrieved, the assessee is in further appeals before Tribunal. The only prayer of Ld. AR is another opportunity of hearing on the ground that the assessee is in a position to substantiate its case. The Ld. Sr. DR pleaded for dismissal of the appeals. 2. Keeping in mind the principles of natural justice, I deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned orders are set aside for all the years and the respective appeals are restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. 3. All the appeals stand allowed for statistical purposes. Order pronounced on 16th December, 2025.

Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER Dated: 16-12-2025 आदेश की प्रनिनलनप अग्रेनर्ि /Copy of the Order forwarded to : 1. अपीलाथी/Appellant 2. प्रत्यथी/Respondent 3. आयकरआयुक्त/CIT 4. ववभागीयप्रवतवनवि/DR 5. गार्डफाईल/GF ASSISTANT REGISTRAR

ITAT AMRITSAR