What did the Tribunal hold?

The Tribunal found that the interest of justice would be served by giving the assessee an opportunity to present his case. The impugned order was set aside, and the matter was restored to the Assessing Officer for a fresh assessment.

The assessee claimed he did not receive any notices from the department for the assessment years. He stated that his business was managed by his brothers-in-law who passed away, causing significant disruption and loss of records.

What were the issues?

Whether the assessee was denied a proper opportunity to present his case due to non-receipt of notices and subsequent business disruption.

Manjit Singh, Ambala vs AO, Ambala Cantt | ITAT Chandigarh 2024

( Physical Hearing ) "नधा"रती क" ओर से/Assessee by: Shri Manjit Singh राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 21.08.2024 उदघोषणा क" तार"ख/Date of Pronouncement : .08.2024 आदेश/Order Per Sanjay Garg, Judicial Member:

The captioned appeals have been preferred by the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as ‘ld. CIT(A)’] each dated 27.10.2023. 827 & 828-c-2023- Manjit Singh, Ambala City. 2 2. The assessee Shri Manjit Singh has appeared in person and made the following submissions:

With reference to the above two appeals, my humble submissions is that I did not receive any notice from the department for above two cases. As our business was completely handled by S. Gurdeep Singh Chadha & Hardeep Singh Chadha ( my brother in laws ),both of them died in a shoot out on November 11, 2012. Our whole business affected a lot and all accounts and management work was being done by two brothers. It is hereby humbly prayed that one chance be given for assessment of my cases. I will appear as the date of appearance is conveyed to me.

Considering the above submissions of the Assessee, in our view, interest of justice will be well served if the Assessee is given an opportunity to present his case before the Assessing Officer. Accordingly, the impugned order is set aside and the matter is restored to the file of the Assessing Officer for de novo assessment. Needless to say that the Assessing Officer will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before the 827 & 828-c-2023- Manjit Singh, Ambala City. 3 Assessing Officer as and when asked for and will not contribute in unnecessary delay.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 23 .08.2024. ( KRINWANT SAHAY) Judicial Member “rkk.”

MANJIT SINGH,AMBALA vs. AO, AMBALA CANTT

What did the Tribunal hold?

What were the facts?

What were the issues?

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