JASWINDER SINGH,LUDHIANA V. INCOME TAX OFFICER, WARD-6(1), LUDHIANA, LUDHIANA

ITA 22/CHANDI/2025

AI Insights

The case involves an appeal by Shri Jaswinder Singh against the order of the Commissioner of Income Tax (Appeals), NFAC, which had not admitted his appeal due to a significant delay of 2 years and 10 months. The original assessment for the Assessment Year 2011-12 was made on a best judgment basis under sections 147 and 144 of the Income Tax Act, 1961, by the Assessing Officer, adding a cash deposit of Rs. 25 Lacs to the assessee's income. The Tribunal, considering the principles of condonation of delay, allowed the appeal and directed a fresh assessment, highlighting the procedural lapses in the initial assessment and the need for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829270 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Chandigarh
• Assessment Year: misc
• Appeal Filed On: 04-01-2025
• Other Referred Cases: Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987; (2) TMI 61 SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Assessee Lawyers: ASHWANI KUMAR VIRTUAL LD
• Keywords: Condonation of delay
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.22/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2011-12) Shri Jaswinder Singh 212-A, Ferozepur Road Rajguru Nagar, Ludhiana - 141001 बनाम/ Vs. ITO Ward-6(1) Aaykar Bhawan, Rishi Nagar, Ludhiana ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. BRGPS-2619-F (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Ashwani Kumar (CA) (Virtual) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Sr. DR सुनवाईकीतारीख/Date of Hearing : 14-01-2026 घोषणाकीतारीख /Date of Pronouncement : 15-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2011- 12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18-11-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 12-12-2018. The only prayer of Ld. AR is to restore the assessment back to the file of Ld. AO which has been opposed by Ld. Sr. DR. Printed from counselvise.com 2. The assessment has been framed on best judgment basis wherein Ld. AO made addition of cash deposit of Rs.25 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 2 years and 10 months. Aggrieved, the assessee is in further appeal before us. 3. Keeping in mind the guiding principles laid down by Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. (1987; (2) TMI 61 SC), we condone the delay in first appeal. Since the assessment has been framed on ex-parte basis, we direct Ld. AO to frame de novo assessment with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 15th January, 2026. -Sd- -Sd- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 15-01-2026 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 "