INCOME TAX OFFICER, RISHI NAGAR LUDHIANA V. NISHI GARG, LUDHIANA

ITA 401/CHANDI/2025

AI Insights

The case involves an appeal by the Revenue against the decision of the CIT(A) which remanded the assessment of Ms. Nishi Garg back to the Assessing Officer. The original assessment for the year 2017-18 was made on a best judgment basis under section 147 of the Income Tax Act, 1961, resulting in an addition of Rs. 658.78 Lacs under section 69A due to the absence of any representation from the assessee. The CIT(A) found merit in the assessee's submissions during the first appeal and directed a fresh assessment, which the Revenue contested. The tribunal upheld the CIT(A)'s decision, emphasizing the need for a fair assessment process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793011 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 19-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TARUNDEEP KAUR VIRTUAL LD
• Assessee Lawyers: PANKAJ BHALLA LD
• Section: 147

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 401/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2017-18) ITO Rom No 210 First Floor Aaykar Bhawan Rishi Nagar, Ludhiana. बनाम/ Vs. Ms. Nishi Garg 73, Bharat Nagar Chowk Ludhiana ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AHJPG-0591-J (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथȸकȧओरसे/Appellant by : Smt. Tarundeep Kaur (CIT)(Virtual) – Ld. DR Ĥ×यथȸकȧओरसे/Respondent by : Shri Pankaj Bhalla (CA)-Ld. AR सुनवाईकȧतारȣख/Date of Hearing : 04-09-2025 घोषणाकȧतारȣख /Date of Pronouncement : 22-09-2025 आदेश / O R D E R Per Laliet Kumar (Judicial Member) 1. Aforesaid appeal by Revenue for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 23-01-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 147 r.w.s. 147 of the Act on 27-05-2023.In the assessment order, Ld. AO made addition of Rs.658.78 Lacs u/s 69A for want of any representation from the assessee. Considering this fact and in Printed from counselvise.com 2 view of submissions made by the assessee during first appeal, Ld. CIT(A) exercised remand power in terms of proviso to Sec.251(1)(a) and directed Ld. AO to make fresh assessment. So aggrieved, the revenue is in further appeal before us. The Ld. CIT-DR has opposed remand back of the matter. 2. We are of the considered opinion that the assessment was framed on best judgment basis. Considering assessee’s submissions / evidences during first appeal which would have material bearing on the assessment of the assessee, Ld. AO was directed to make fresh assessment. In our considered opinion, on the facts of the case, the power of remand has validly been exercised by Ld. CIT(A) and we find no infirmity in the same. 3. The appeal stands dismissed. Order Pronounced on 22-09-2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22-09-2025. 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 "