OM PARKASH SINGLA, S/O SH. RAMJI, AMBALA CANTT,AMBALA V. INCOME TAX OFFICER, WARD 2, AMBALA, AMBALA

ITA 965/CHANDI/2025

AI Insights

The case involves an appeal by Sh. Om Parkash Singla against the order of the Commissioner of Income Tax (Appeals), which confirmed the assessment made by the Assessing Officer under sections 147 and 144B of the Income Tax Act. The assessment included an addition of Rs. 60.32 Lacs, alleged to be cash paid for the purchase of insurance policies, which the assessee denied. The Tribunal noted that similar issues for other assessment years had been restored back to the Assessing Officer and decided to send this assessment back as well to ensure consistency in the decision-making process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787190 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 30-07-2025
• 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: Set aside
• Section: 147

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.965/CHANDI/2025 (िनधाŊरणवषŊ / Assessment Year: 2019-20) Sh. Om Parkash Singla S/o Sh. Ramji 6350/1-2, Punjabi Mohalla Nicholson Road, Ambala Cantt. Ambala – 133001 (Haryana) बनाम/ Vs. ITO Ward 2 BC Bazar Ambala Cantt. 133001 Haryana ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. ABJPS-7545-Q (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) 2019-20 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 30-06-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 12-03-2024. In the assessment order, Ld. AO made addition of Rs.60.32 Lacs being cash paid for purchase of insurance policies. The assessee denied having made any such payment. The Printed from counselvise.com 2 Ld. CIT(A) has confirmed the assessment against which the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing which has been opposed by Ld. Sr. DR. The Ld. AR stated that similar issue in other years (AYs 2015-16 & 2017-18) have already been restored back by first appellate authority to Ld. AO and with a view to enable Ld. AO to take consistent stand in the matter, the assessment for this year may also be sent back. The Ld. AR also stated that the detailed submissions of the assessee have not been considered by Ld. CIT(A). 2. Keeping in mind the factual matrix and to enable Ld. AO to take consistent stand on the impugned issue, we set aside the impugned order and restore the matter back to the file of Ld. AO for 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 "