RAMESH KUMAR GARG,PANCHKULA vs. INCOME-TAX OFFICER, PANCHKULA

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ITA 473/CHANDI/2023Status: DisposedITAT Chandigarh11 March 2024AY 2010-11Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) was not justified in passing an ex-parte order without deciding on merits. The assessee deserves another opportunity to present its case.

What were the facts?

The assessee's appeal to the CIT(A) was dismissed ex-parte for non-attendance. The CIT(A) confirmed additions made by the AO on unexplained cash/credit entries in bank accounts.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order and dismissing the appeal without deciding on merits, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 142(1),Section 143(2)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2010-11 Shri Ramesh Kumar Garg बनाम The ITO, H.NO. 873, Sector 10, Panchkula, Panchkula Haryana, India-134109 "थायी लेखा सं./PAN NO: AATPG4646B अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Amitoj Singh Kamboj, CA राज"व क" ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/03/2024 उदघोषणा क" तारीख/Date of Pronouncement : 11/03/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. :

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