KANDHARI INFRASTRUCTURES PRIVATE LIMITED,CHANDIGARH vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1),CHANDIGARH, CHANDIGARH

ITA 710/CHANDI/2024Status: DisposedITAT Chandigarh12 July 2024AY 2013-14Bench: JUSTICE (RETD.) C.V. BHADANG (President), SHRI. VIKRAM SINGH YADAV (Accountant Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had filed written submissions and had a reasonable cause for non-appearance due to the medical condition of their counsel. The facts regarding the property's vacancy and potential letting needed further examination.

What were the facts?

The assessee's appeal against an addition of Rs. 39,23,316/- on account of notional rent for a property was dismissed ex-parte by the CIT(A). The assessee contended that the CIT(A) failed to consider their written submissions and medical grounds for non-appearance.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording a proper opportunity of hearing, and whether the addition on account of notional rent was justified.

Which sections of the Income-tax Act were involved?

Section 23(1)(a)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2013-14 Kandhari Infrastructures Private Vs. The Asst. CIT Limited Circle-2(1), Chandigarh C/o Tejmohan Singh, Advocate #527, Sector 10-D, Chandigarh PAN NO: AACCK7075L Appellant Respondent Assessee by : Shri Tejmohan Singh, Advocate Revenue by : Smt. Amanpreet Kaur, Sr. DR Date of Hearing : 12/07/2024 Date of Pronouncement : 12/07/2024

Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Addl/JCIT(A)-12, Mumbai dt. 26/04/2024 pertaining to Assessment Year 2013-14. 2. In the present appeal, the Assessee has raised the following grounds of appeal:

1.

“That the Ld. Commissioner of Income Tax (Appeals) has erred in passing an ex-parte order without affording a proper opportunity of hearing which is against the Principles of Natural Justice and as such the order passed is arbitrary and unjustified.

2.

Without prejudice to the above, the Ld. Commissioner of Income Tax (Appeals) has erred in upholding the addition

The order continues below.

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