MOHINDER SINGH,LUDHIANA V. NFAC, DELHI

ITA 367/CHANDI/2024

AI Insights

The case involves an appeal by Shri Mohinder Singh against the order of the Commissioner of Income Tax (Appeals), NFAC, which confirmed the disallowance of purchases made by the assessee due to non-representation. The assessee sought condonation for a delay of 406 days in filing the appeal, attributing it to a paralytic attack. The tribunal, considering the principles of natural justice and the circumstances of the assessee, admitted the appeal and remanded the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839696 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2021-2022
• Appeal Filed On: 05-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR 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 आयकर अपील सं. / ITA No.367/CHANDI/2024 (िनधाŊरण वषŊ / Assessment Year: 2021-22) Shri Mohinder Singh St. No. 7, Dashmesh Nagar, Gill Road, Punjab - 141003 बनाम/ Vs. NFAC Delhi ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AQPPS-7623-G (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : None ŮȑथŎकीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 23-02-2026 घोषणाकीतारीख /Date of Pronouncement : 23-02-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2021-22 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 06-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 26-12-2022. The registry has noted delay of 406 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by an affidavit of Printed from counselvise.com 2 the assessee. It has been stated therein that the appeal could not be filed in time since the assessee suffered paralytic attack. 2. At the time of hearing, none appeared for assessee. In the assessment order, Ld. AO disallowed purchases made by the assessee for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The Ld. Sr. DR has pleaded for dismissal of the appeal. 3. Keeping in mind the principles of natural justice and considering the background of the assessee, we admit the appeal and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case. All the issues are kept open. 4. The appeal stand allowed for statistical purposes. Order pronounced on 23rd February, 2026. -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 23-02-2026 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 "