AJAY GUPTA ,CHANDIGARH V. COMMINISSIONER OF INCOME TAX (APPEAL), CHANDIGARH

ITA 1015/CHANDI/2024

AI Insights

The case involves Shri Ajay Gupta, the appellant, contesting the orders of the Income Tax Officer (ITO), Ward 2(1), Chandigarh, for the assessment year 2017-18. The primary grievances included the dismissal of his appeal by the CIT (Appeals) for want of prosecution and the ex-parte nature of the assessment order. The Tribunal noted procedural lapses by the CIT (Appeals) in handling the appeal and decided to remand the case back to the AO instead of the CIT (Appeals), allowing the assessee to present his case afresh, including objections to the re-opening of the assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772268 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: PRATYAKSH JAIN
• Keywords: Set aside; Reopening of assessment

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1015/CHD/2024 Ǔनधा[रण वष[ / Assessment Year: 2017-18 Shri Ajay Gupta, Booth No.47-48, Sector 9, Chandigarh. Vs The ITO, Ward 2(1), Chandigarh. èथायी लेखा सं./PAN NO: ADFPG4379L अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Assessee by : Shri Pratyaksh Jain, Advocate Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR Date of Hearing : 07.08.2025 Date of Pronouncement : 27.08.2025 PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The present appeal is directed at the instance of the assessee against the order of ld. CIT (Appeals) dated 29.07.2024 passed in assessment year 2017-18. The assessee has taken 34 grounds of appeal which are not in consonance with Rule 8 of ITAT Rules. They are descriptive and argumentative in nature. Printed from counselvise.com ITA No.1015/CHD/2024 A.Y.2017-18 2 2. The Registry has pointed out that appeal is time barred by one day. After going through the application of the assessee, we condone the delay in filing the appeal. 3. In brief, the first grievance of the assessee is that ld. CIT (Appeals) has dismissed the appeal for want of prosecution instead of deciding it on merit. Similarly, it has also been pleaded that assessment order is also ex-parte order. 4. With the assistance of ld. Representative, we have gone through the record carefully. It is pertinent to note that sub- clause (6) of Section 250 contemplates that CIT (Appeals) would state the points in dispute and thereafter record reasons in support of the conclusion on those points. The ld. CIT (Appeals) has failed to adhere this mandatory procedure, hence the order of the CIT (Appeals) is not sustainable. However, we find that since assessment order is also an ex- parte order, therefore, instead of instituting the proceedings at two levels, namely, CIT (Appeals) as well as before the AO from whom he would call for a remand report, on the evidences submitted by the assessee before the CIT (Appeals), we deem it appropriate to set aside it to AO who will re-adjudicate the Printed from counselvise.com ITA No.1015/CHD/2024 A.Y.2017-18 3 issues after providing due opportunity of hearing to the assessee. The assessee will be entitled to raise all these pleas which have been raised in these 34 grounds of appeal before the AO including objecting the re-opening of assessment. 5. The appeal of the assessee is, accordingly, allowed for statistical purposes. Order pronounced on 27.08.2025. Sd/- Sd/- (KRINWANT SAHAY) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "