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

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ITA 305/ASR/2025Status: DisposedITAT Amritsar16 December 2025AY 2016-17Bench: 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 filed appeals for Assessment Years 2014-15 to 2016-17 against ex-parte best judgment assessments made under Section 144. The Ld. CIT(A) confirmed these assessments due to the assessee's lack of effective representation. The assessee appealed to the Tribunal, requesting another opportunity for hearing to substantiate its case.

Held

Considering the principles of natural justice, the Tribunal set aside the impugned orders for all assessment years. It restored the appeals back to the Ld. CIT(A) for fresh adjudication on merits, directing the assessee to plead and prove its case forthwith.

Key Issues

Whether the assessee should be granted another opportunity for hearing before the CIT(A) when original assessments were ex-parte best judgment assessments and subsequent appeals were confirmed due to non-representation.

Sections Cited

Section 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