MANISH KUMAR,CHOTTA CHOWK NAHAN, SIRMOUR, HIMACHAL PRADESH V. INCOME TAX OFFICER, NAHAN, NAHAN

ITA 562/CHANDI/2025

AI Insights

The case involves an appeal by Sh. Manish Kumar against the order of the Commissioner of Income Tax (Appeals), which confirmed the addition of Rs.202.77 Lacs to his income for the Assessment Year 2017-18. This addition was initially made by the AO under section 143(3) of the Income Tax Act, due to the assessee's failure to provide documentary evidence for cash deposits. The ITAT admitted the appeal despite a delay of 168 days, emphasizing the principles of natural justice, and remanded the case back to the AO for a fresh assessment, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787185 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 17-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR LD.
• Assessee Lawyers: SUDHIR SEH GAL LD
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.562/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2017-18) Sh. Manish Kumar C/o Om Jewellers, Chotta Chowk Nahan, Sirmour (HP) 173030 बनाम/ Vs. ITO Nahan Himachal Pradesh - 173001 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. ABZPV-6906-A (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 19-11-2025 घोषणाकीतारीख /Date of Pronouncement : 19-11-2025 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 [CIT(A)] dated 16-08-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 20-12-2019. The registry has noted delay of 168 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the Printed from counselvise.com 2 assessee. In the assessment order, Ld. AO made addition of cash deposits for Rs.202.77 Lacs for want of documentary evidences from the assessee. The Ld. CIT(A) confirmed the same for want of any compliances from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is to admit the appeal and restore the assessment back to the file of Ld. AO which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate the deposits, if another opportunity is granted to the assessee. 2. Keeping in mind the principles of natural justice, we admit the appeal and direct Ld. AO to frame de novo assessment with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 19th November, 2025. Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19-11-2025 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 "