BALVINDER PAL SINGH,MOHALI V. INCOME TAX OFFICER, MOHALI

ITA 546/CHANDI/2025

AI Insights

The case involves Shri Balwinder Pal Singh, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals) pertaining to the assessment year 2012-13. The primary contention was that both the initial assessment order and the subsequent order by the CIT (Appeals) were passed ex-parte under section 144 of the Income Tax Act, 1961, while the assessee was residing abroad and was not informed of the proceedings by his tax consultant. The Tribunal found merit in the appellant's request for a fair hearing and thus restored the matter to the AO, imposing a condition of a monetary deposit to the Prime Minister Relief Fund.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783576 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 15-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: AJAY CHAUHAN
• Keywords: Set aside
• Section: 144

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ “एकल” चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH Įी संजय गग[, ÛयाǓयक सदèय BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 546/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2012-13 Shri Balwinder Pal Singh, House No.2507, Phase-7, Mohali. बनाम The ITO, Mohali. èथायी लेखा सं./PAN NO: CAYPS4196K अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ajay Chauhan, Advocate राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 03.11.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 06.11.2025 PHYSICAL HEARING आदेश/ORDER The present appeal has been preferred by the assessee against the order dated 06.03.2025 of the Commissioner of Income Tax (Appeals) NFAC, Delhi [in short ‘the CIT (Appeals)] pertaining to 2012- 13 assessment year. 2. At the outset, ld. counsel for the assessee has invited my attention to the impugned assessment order to submit that the same is an ex-parte best judgement assessment order passed u/s 144 of the Income Tax Act, 1961 (in short ‘the Act’). He has further Printed from counselvise.com ITA 546/CHD/2025 A.Y. 2012-13 2 invited my attention to the impugned order of the CIT (Appeals) to submit that the same is also an ex-parte order of the CIT (Appeals). It has been further submitted that the assessee, during the period was residing abroad. Notices of hearing, if any, were served upon the concerned tax consultant of the assessee who did not further inform the assessee. That since the assessee was not in India, hence could not present his case before the lower authorities. The ld. Counsel has submitted that the assessee may be given an opportunity to present his case before the AO. 3. The ld. DR, however, has relied upon the findings of the lower authorities. 4. After hearing the rival submissions, in my view the interest of justice will be well served if the assessee be given an opportunity to present his case before the AO, however subject to payment of suitable costs, which I assess at Rs.10,000/- to be deposited in Prime Minister Relief Fund. Accordingly, the impugned order of the ld.CIT (Appeals) is set aside and the matter is restored to the file of AO for decision afresh but subject to the condition that the assessee will deposit a sum of Rs.10,000/- to the Prime Minister Relief Fund and furnish the evidence/receipt of such deposit before the AO. Printed from counselvise.com ITA 546/CHD/2025 A.Y. 2012-13 3 6. With the above observations, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 06th November,2025. Sd/- ( संजय गग[) (SANJAY GARG ) ÛयाǓयक सदèय/ Judicial Member “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File Assistant Registrar Printed from counselvise.com "