DREAMLAND FARM,BATHINDA V. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - THREE

ITA 762/CHANDI/2023

AI Insights

The case involves M/s Dreamland Farm, which appealed against the order of the Commissioner of Income Tax (Appeals)-5, Ludhiana, confirming the assessment made by the Assessing Officer under section 143(3) of the Income Tax Act for the Assessment Year 2019-20. The Assessing Officer had made various additions and assessed the income at Rs. 166.24 Lacs due to the assessee's non-compliance during the assessment proceedings. The CIT(A) upheld this assessment, leading to the current appeal. At the tribunal, no representative appeared for the assessee, and the Senior Departmental Representative requested dismissal of the appeal. However, the tribunal decided to provide another opportunity for the assessee to present its case, emphasizing the principles of natural justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837498 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 06-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN LD.
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.762/CHANDI/2023 (िनधाŊरण वषŊ / Assessment Year: 2019-20) M/s Dreamland Farm Sri Muktasar Sahib Road Village Budhladewala District Bhatinda, Punjab – 151001 बनाम/ Vs. DCIT (Central Circle – 3) Ludhiana, Punjab - 151001 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOFD-1264-D (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : None ŮȑथŎकीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) Ld. 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) 2019- 20 arises out of an order of learned Commissioner of Income Tax (Appeals)-5, Ludhiana [CIT(A)] dated 05-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 29-09-2021. In the assessment order, Ld. AO made various additions and assessed income of Rs.166.24 Lacs, The assessee substantially remained non-compliant during assessment proceedings. Printed from counselvise.com 2 The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. At the time of hearing, none has appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. 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). The same would be at a cost of Rs.10,000/- which would be deposited by the assessee within 30 days from the date of receipt of this order to ‘Prime Minister’s National Relief Fund’. The proof of the same would be furnished by the assessee to Ld. CIT(A) who shall proceed for adjudication de novo. The assessee is directed to plead and prove its case forthwith. 3. 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 "