PAWAN GUPTA,PARWANOO, HIMACHAL PRADESH V. INCOME TAX OFFICER, PARWANOO, PARWANOO, HIMACHAL PRADESH

ITA 912/CHANDI/2024

AI Insights

The case involves Shri Pawan Gupta, the appellant, contesting an assessment order for the Assessment Year 2017-18, which was framed on a best judgment basis under sections 147 and 144 of the Income Tax Act. The appellant's returned loss was initially reduced by the Assessing Officer due to non-appearance. The Commissioner of Income Tax (Appeals) dismissed the appeal due to a delay in filing, which the appellant contested, claiming late receipt of the assessment order. The Income Tax Appellate Tribunal, Chandigarh, found merit in the appellant's claim of late communication and directed the CIT(A) to reconsider the appeal on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775000 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 26-08-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR LD.
• Assessee Lawyers: ASHOK GOYAL AW SIFATPREET
• Section: 147; 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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. 912/CHANDI/2024 (िनधाŊरण वषŊ / Assessment Year: 2017-18) Shri Pawan Gupta LIG 11-12 Sector-1 Upmohal, Parwanoo, Solan Himachal Pradesh 173220 बनाम/ Vs. Income Tax Officer LIC Building Near Toll Barrier, Parwanoo Solan Himachal Pradesh ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AARPG-9403-E (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Ashok Goyal (CA) a/w Shri Sifatpreet Singh (CA) – Ld. ARs ŮȑथŎकीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाई की तारीख / Date of Hearing : 25-08-2025 घोषणा की तारीख / Date of Pronouncement : 02-09-2025 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), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 27-06-2024 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 24-02-2022. The assessee failed to appear before Ld. AO and Printed from counselvise.com 2 accordingly, the returned loss of Rs.56.12 Lacs was reduced to Rs.24.95 Lacs. The Ld. CIT(A) dismissed the appeal for want of condonation of delay. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for adjudication of appeal on merits which has been opposed by Ld. Sr. DR. 2. Upon perusal of impugned order, it could be seen that the plea of the assessee that the assessment order was served late was not accepted by Ld. CIT(A) without affording any opportunity of hearing to the assessee. If the date of communication of assessment order is taken to be 03-11-2022, the first appeal would be in time. Considering the same, we direct Ld. CIT(A) to admit the appeal and adjudicate the same on merits with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 02-09-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 02-09-2025. 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 "