AJAY SOOD,THE JEWWLS V. INCOME TAX OFFICER , WARD SHIMLA

ITA 433/CHANDI/2024

AI Insights

The case involves an appeal by Shri Ajay Sood against an order from the Commissioner of Income Tax (Appeals), which had dismissed his earlier appeal due to non-compliance. The original assessment by the Assessing Officer (AO) under section 143(3) of the Income Tax Act disallowed certain losses claimed by the assessee for the Assessment Year 2013-14. The assessee's appeal to the CIT(A) was initially dismissed due to his failure to make any representation. The Tribunal, considering the principles of natural justice, decided to remand the case back to the CIT(A) for a fresh hearing, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837691 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 20-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: VISHAL MOHAN A
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.433/CHANDI/2024 (िनधाŊरण वषŊ / Assessment Year: 2013-14) Shri Ajay Sood The Jewels, 138, The Mall Road, Shimla (HP) - 171001 बनाम/ Vs. ITO Railway Road Building The Mall Road (HP) - 171001 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AHOPS-3682-B (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : Sh. Vishal Mohan (Sr. Advocate) a/with Sh. Abhinav Bajwaria (Advocate) – Ld. ARs (Virtual) ŮȑथŎकीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Sr. DR सुनवाईकीतारीख/Date of Hearing : 16.02.2026 घोषणाकीतारीख /Date of Pronouncement : 18.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013- 14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 16-01-2024 in the matter of an assessment framed by Ld. AO u/s 143(3) on 22-02-2016. The registry has noted delay of 35 days in the appeal, the condonation of which has been sought by Ld. Sr. Counsel. The Ld. Sr. Counsel also pleaded for restoration of appeal back to the file of Ld. CIT(A) since the assessee Printed from counselvise.com 2 failed to make any representation therein. The Ld. Sr. DR has pleaded for dismissal of the appeal. 2. In the assessment order, Ld. AO disallowed certain loss as claimed by the assessee. Though the assessee preferred further appeal, it remained non-compliant during appellate proceeding which is evident from para-4 of the impugned order. Accordingly, the appeal was dismissed against which the assessee is in further appeal before us. 3. Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the appeal is admitted and Ld. CIT(A is directed to adjudicate de novo. The assessee is directed to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 18th February, 2026. -Sd- -Sd- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated:18.02.2026 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "