RANJIT BHULLAR SINGH,GARHSHANKAR V. DEPUTY COMMISSIONER OF INCOME TAX(INTL. TAXATION), CHANDIGARH

ITA 450/CHANDI/2025

AI Insights

The case involves Ranjit Bhullar Singh, the appellant, who contested the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals), Delhi-43. The appellant's primary grievances included the ex-parte dismissal of his appeal by the CIT(A) and various procedural irregularities in the assessment made under section 148 of the Income Tax Act, 1961. The Tribunal noted the absence of the appellant in previous hearings and the lack of detailed consideration of the appellant's submissions by the lower authorities. Consequently, the Tribunal decided to remand the case for a fresh hearing to uphold the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791636 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 26-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Keywords: Principle of natural justice
• Section: 148; 144

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 450/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2011-12 Ranjit Bhullar Singh (Individual), S/o Banta Singh VPO Dhamai, Post Office Dhamai Garshankar, Tehsil Garshankar, Distt. Hoshiarpur 144532 बनाम Vs. The DCIT, (international Taxation), Chandigarh èथायी लेखा सं./ PAN NO: JYFPS8356R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( VIRTUAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : None राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR (Virtual) सुनवाई कȧ तारȣख/Date of Hearing : 13.10.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 08.12.2025 .2025 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 04.12.2024 passed by the Ld. Commissioner of Income Tax, Delhi-43 [ herein referred to as ‘CIT(A)’] Printed from counselvise.com 450-c-2025 Ranjit Bhullar Singh, Hoshiarpur 2 2. Grounds of appeal, as raised by the Assessee are reproduced as under: 1. That the learned CIT(A) erred in law and facts of the case by dismissing the appeal ex- parte without passing detailed order and considering appeal on merits. 2. That the learned CIT(A) erred in law and facts of the case by not adjudicating on the ground that the assessment made by the AO is against the law as the notice u/s 148 is not issued as per law and reasons were not provided to the assessee. 3. That the learned CIT(A) erred in law and facts of the case by not adjudicating on the ground that assessment made by the AO is against the law as the assessment was not framed by the AO who has issued notice under section 148. 4. That the learned CIT(A) has erred in law and facts of the case by not adjudicating on the ground that the AO is not justified in passing order u/s 144 in spite of there being adjournment request from the assessee and facts being on file regarding source of income of the assessee. 5 That the learned CIT(A) has erred in law and facts of the case by not adjudicating on the issue of addition of Rs. 50,00,000/- treating whole of investment as unexplained. Printed from counselvise.com 450-c-2025 Ranjit Bhullar Singh, Hoshiarpur 3 6 That the assessee craves for leave to add, delete, amend, or change any ground of appeal during the course of hearing. 3. At the very outset, the ld. DR brought it to the notice of the Bench that nobody has been appearing in this case right from the beginning despite the fact that the Assessing Officer passed the assessment order u/s 144 of the Income Tax Act, 1961 (in short 'the Act') and the Ld. CIT(A) has passed the appellate order ex-parte because of the non-appearance before him. 4. We have considered the ex-parte order passed by the Assessing Officer and also the ex-parte appellate order passed by the Ld. CIT(A) and we are of this considered view that the Assessee has not appeared before the authorities below. The Assessee has also not got any occasion to file its submissions before the authorities below. Therefore, keeping in view the element of natural justice we are inclined to remand this matter back to the file of the Ld. CIT(A) for adjudication afresh. Printed from counselvise.com 450-c-2025 Ranjit Bhullar Singh, Hoshiarpur 4 5. Accordingly, the case is remanded back to the file of the Ld. CIT(A) for adjudication afresh on merit, by considering the submissions of the Assessee and the relevant material available on record. Needless to say, that the CIT(A) shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. 6. In the result, Assessee’s appeal is allowed for Statistical Purposes. Order pronounced on 8.12.2025. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "