JASWINDER SINGH, BARNALA,BARNALA V. THE INCOME TAX OFFICER WARD-1, BARNALA, BARNALA

ITA 1524/CHANDI/2025

AI Insights

The case involves Shri Jaswinder Singh, the appellant, contesting an assessment order for the Assessment Year 2017-18, which was framed on a best judgment basis under section 144 of the Income Tax Act by the Assessing Officer (AO) on 27-12-2019. The AO made additions of Rs. 37 Lacs due to the absence of any representation from the assessee. The first appeal was dismissed by the CIT(A) due to a delay of 790 days in filing, which was not condoned, and on merits for lack of substantial evidence. The Tribunal, considering the impact of the COVID-19 pandemic on the filing delay and the principles of natural justice, decided to set aside the CIT(A)'s order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837690 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 20-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: SUDHIR SEH GAL LD
• Keywords: Condonation of delay; Set aside; Principle of natural justice
• Section: 144

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.1524/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shri Jaswinder Singh S/o Shri Jaggar Singh Patti Basso, VIll. Pakho Kalan Barnala (Punjab) – 148108 बनाम/ Vs. ITO Ward-1 Barnala - 148108 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. EBZPS-8593-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/Appellant by : Sh. Sudhir Sehgal (Advocate) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Sr. DR सुनवाईकीतारीख/Date of Hearing : 17.02.2026 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) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 23-09-2025 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 on 27-12-2019. In the assessment order, Ld. AO made twin additions of Rs.37 Lacs for want of any representation from the assessee. The Ld. CIT(A) did not condone the delay of 790 days and also endorsed the action of Ld. Printed from counselvise.com 2 AO on merits for want of any substantial evidences from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is condonation of delay and another opportunity of hearing which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate its case. 2. We find that the assessment was framed on 27-12-2019 and the first appeal ought to have been filed by the assessee within 30 days thereof. Considering the fact that substantial part of delay fall within Lockdown situation arising out of Covid-19 Pandemic, the delay should have been condoned by Ld. CIT(A). Nevertheless, considering the facts of the case and 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. AO. Accordingly, the impugned order is set aside and Ld. AO is directed to frame assessment 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 Printed from counselvise.com 3 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 "