RANJEET SINGH,KHARAR V. INCOME TAX OFFICER-WARD 6(4) , MOHALI

ITA 1598/CHANDI/2025

AI Insights

This case involves an appeal by the assessee, Ranjeet Singh, against the order of the Ld. CIT(A)/NFAC, Delhi, which confirmed the additions made by the Assessing Officer for the Assessment Year 2012-13. The assessee argued that the assessment and appellate orders were passed without proper appreciation of facts and supporting evidence, and requested a restoration of the matter to the Assessing Officer for fresh adjudication. The Departmental Representative supported the lower authorities' decisions but agreed to a restoration if the assessee cooperated. The Tribunal found that the assessment was not based on complete verification of facts and evidence, and thus, in the interest of justice, decided to set aside the impugned order and remand the case for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839708 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: VINEET AGGARWAL; C.A
• Keywords: Set aside; Reasonable cause; Corroborative evidences; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी मनोज क ुमार अŤवाल, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1598/Chd/ 2025 िनधाŊरण वषŊ / Assessment Year : 2012-13 Ranjeet Singh H.No. 11, Sector 14, GTB Nagar, Kharar, Punjab-140301 बनाम The ITO Ward 6(4), Mohali ˕ायी लेखा सं./PAN NO: BHFPS2717D अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Vineet Aggarwal, C.A राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 25/02/2026 उदघोषणा की तारीख/Date of Pronouncement : 25/02/2026 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 26/09/2025 pertaining to Assessment Year 2012-13, whereby the additions made by the Assessing Officer were confirmed. 2. Against the order of the Ld. CIT(A) the assessee preferred in appeal before the Tribunal. 3. During the course of hearing, the Ld. AR submitted that the assessment as well as the appellate order have been passed without proper appreciation of facts and supporting evidence. It was submitted that the assessee could not effectively represent the case earlier due to reasonable cause, and the matter deserves to be restored to the file of the Assessing Officer for fresh adjudication. 4. The Ld. DR, though supported the orders of the authorities below, fairly submitted that if the assessee is directed to cooperate, the matter may be restored. 5. We have considered the rival submissions and perused the material available on record. It is noticed that the assessment has been framed without complete verification of facts and necessary evidence. The principles of natural justice require that a litigant should be provided with proper and effective opportunity of being Printed from counselvise.com 2 heard. Since the relevant evidence require examination at the level of the Assessing Officer, we deem it appropriate, in the interest of justice, to set aside the impugned order and restore the matter to the file of the Assessing Officer. 5.1 Accordingly, the impugned order is set aside and the entire issue is remanded back to the file of the Assessing Officer for fresh de-novo adjudication. The Assessing Officer shall provide adequate opportunity of hearing to the assessee and shall decide the matter afresh in accordance with law after considering all evidences that may be filed by the assessee. 5.2 However, considering the lapse on the part of the assessee in not properly pursuing the proceedings earlier, we deem it fit to impose a cost of Rs. 3,000/-. The assessee is directed to deposit the said amount in the Poor Patient Relief Fund, PGIMR, Chandigarh within 30 days from the date of receipt of this order and furnish proof of deposit before the Assessing Officer. The Assessing Officer shall proceed with adjudication only after verification of such a deposit. The assessee is also directed to cooperate and shall not seek unnecessary adjournments. Failure to comply shall entitle the Assessing Officer to pass order as per law on the basis of material available on record. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 25/02/2026 Sd/- Sd/- मनोज क ुमार अŤवाल लिलत क ुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "