DHARMENDER CHAUHAN,SHIMLA V. INCOME TAX OFFICER, SHIMLA

ITA 189/CHANDI/2025

AI Insights

The case involves Shri Dharmender Chauhan, the appellant, who contested an assessment order for the Assessment Year 2016-17, which added Rs.42,41,712 to his income by rejecting his agricultural income claim. The initial appeal to the Commissioner of Income Tax (Appeals) was unsuccessful, leading to this further appeal. The appellant faced a significant delay in filing the appeal, attributed to his residence in a remote area and unfamiliarity with computers, which was accepted as a valid reason for the delay. The Income Tax Appellate Tribunal, considering the principles of natural justice and the background of the assessee, decided to admit the appeal and remand the case back to the CIT(A) for a fresh decision, imposing a cost of Rs.10,000 to be donated to a specified fund as a condition for the re-adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840477 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2016-2017
• Appeal Filed On: 06-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN LD.
• Assessee Lawyers: VISHAL MOHAN
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.189/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2016-17) Shri Dharmender Chauhan Flat No. 101, Surya Dharshan Building North Oak, Sanjauli, Himachal Pradesh - 171006 बनाम/ Vs. ITO Ward-01 Income Tax Department, Railway Board Building, Himachal Pradesh - 171003 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. BGLPD-8051-N (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Vishal Mohan (Sr. Advocate) with Ms. Isha Sharma (Advocate) and Sh. Parveen Sharma (Advocate) – Ld. ARs ŮȑथŎकीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24-02-2026 घोषणाकीतारीख /Date of Pronouncement : 24-02-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 28-04-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 22-11-2018. The registry has noted delay of 587 days in the appeal, Printed from counselvise.com 2 the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by an affidavit of the assessee. In para-2 of the affidavit, it has been stated that the appeal could not be filed in time since the assessee was residing in remote area of Himachal Pardesh and he was not familiar with the working of computers. There was e-mail Id and contact number of the accountant in the login portal of the assessee and the impugned order was not in the knowledge of the assessee. 2. In the assessment order, Ld. AO made addition of Rs.42,41,712/- by rejecting agricultural income claim of the assessee. The assessee could not substantiate the same. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The Ld. Sr. Counsel placed on record various documents to assert that the assessee is in a position to substantiate its claim and pleaded for another opportunity of hearing. The Ld. Sr. DR pleaded for dismissal of the appeal. 3. Keeping in mind the principles of natural justice and considering the background of the assessee, we admit the appeal and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case. The same would come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished to Ld. CIT(A) who would proceed for fresh adjudication of the appeal. Printed from counselvise.com 3 4. The appeal stand allowed for statistical purposes. Order pronounced on 24th February, 2026. -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24-02-2026 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 "