SANJEEV KUMAR,ROPAR, PUNJAB V. WARD-2(2), ROPAR, ROPAR,PUNJAB

ITA 303/CHANDI/2025

AI Insights

The case involves an appeal by Sanjeev Kumar, M/s Khurana Filling Station, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which confirmed an addition of Rs. 48,00,000 to the assessee's income. This addition was based on a discrepancy between the stamp duty value and the actual purchase value of a property. The assessee contended that the CIT(A) passed the order without a reasonable opportunity to be heard, and the order was ex-parte. The Tribunal found merit in the assessee's argument regarding the lack of opportunity to present their case and thus remanded the matter back to the CIT(A) for a decision afresh.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830602 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 28-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: PARIKSHIT AGGARWAL
• Keywords: Set aside; Opportunity of being heard; Sale consideration of property below Jantri Value; Principle of natural justice
• Section: 56(2)(vii)(b)

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 303/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2014-15 Sanjeev Kumar, M/s Khurana Filling Station, Chamkaur Sahib, Distt. Ropar, Punjab 140121 बनाम Vs. The ITO, Ward 2(2), Ropar èथायी लेखा सं./ PAN NO: AJPPK8321E अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent (PHYSICAL HEARING) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राजèव कȧ ओर से/ Revenue by : Dr.Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 06.01.2026 उदघोषणा कȧ तारȣख/Date of Pronouncement : 19.01.2026 01.2026 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 24.12.2024 passed by the Ld. Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi. 2. The grounds raised are as under:- Printed from counselvise.com 303-Chd-2025 2 1. That on the facts, circumstances and legal position of the case, Worthy CIT(A). NFAC in Appeal No. CIT (A), Chandigarh- 1/10688/2016-17 has erred in passing order dtd. 24.12.2024 in contravention of provisions of S. 250 of the Income Tax Act, 1961 (hereinafter referred to as \"Act\"). 2. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the addition of Rs. 48,00,000/- made by Ld. AO on account of difference in stamp duty value and actual purchase value even when the actual purchase value of property was genuine u/s 56(2)(vii)(b) of the Act. 3. That on facts, circumstances and legal position of the case, the orders passed by Ld. AO and then by Worthy CIT(A) deserve to be quashed since the same have been passed without affording reasonable opportunity of being heard to the appellant. 4. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same. 3. At the very outset, the ld. Counsel for the Assessee submitted that the appellate order has been passed by the Ld. CIT(A) without affording reasonable opportunity of being heard to the Assessee. In fact, the appeal order is an ex-parte order. Printed from counselvise.com 303-Chd-2025 3 4. Per contra, the ld. DR relied on the orders of the authorities below. 5. We have considered the findings given in the orders by the authorities below and we have also considered the arguments of Ld. Counsel as well as ld. DR. We find that the ld. CIT(A) has passed an ex-parte order because of non-compliance by the Assessee. But at the same time, we also find that the Ld. CIT(A) has not given any findings on merit on the basis of material available on record that otherwise he was required to give. Therefore, keeping in view the element of natural justice, we are inclined to remand it back to the file of the Ld. CIT(A) for re- adjudication after affording a reasonable opportunity of being heard. 6. In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say, that the ld. CIT(A) will give proper opportunity to the Assessee to present its case and to furnish necessary evidences and details. The Assessee is also directed to present its case before the Ld. Printed from counselvise.com 303-Chd-2025 4 CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal. Order pronounced on 19.01.2026. 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 "