SATISH KUMAR SHARMA,PINJORE V. COMMISSIONER OF INCOME TAX, CHANDIGARH

ITA 696/CHANDI/2025

AI Insights

The case involves Satish Kumar Sharma, the appellant, who faced an ex parte assessment by the Assessing Officer for the assessment year 2012-13 due to non-appearance. The appellant's absence continued in the first appellate proceedings before the CIT(A), leading to the confirmation of the additions made by the AO. The appellant, represented by Sh. Ayush Aggarwal, Advocate, argued that the non-appearances were due to unavoidable circumstances and requested another opportunity to present documentary evidence to substantiate his claims. The Departmental Representative supported the lower authorities' decisions, citing the appellant's non-compliance. The Tribunal, emphasizing the principles of natural justice, decided to grant another opportunity to the appellant to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772358 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: AYUSH AGGARWAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “SMC” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE ŵी लिलत क ुमार, Ɋाियक सद˟ BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 696/Chd/ 2025 िनधाŊरण वषŊ / Assessment Year : 2012-13 Satish Kumar Sharma, 16A, Block No. 2, Shiv Colony, Near Jai Bharat Smaat School, Dharampur, Distt. Panchkula 134102, Pinjore बनाम CIT, Chandigarh ˕ायी लेखा सं./PAN NO:BEZPS7801B अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Sh. Ayush Aggarwal, Advocate राजˢ की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई की तारीख/Date of Hearing : 26/08/2025 उदघोषणा की तारीख/Date of Pronouncement : 26 /08/2025 आदेश/Order PER LALIET KUMAR, J.M: This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), dated 25.03.2025, passed u/s 250 of the Income-tax Act, 1961, for the assessment year 2012-13. 2. The assessee’s case was taken up for scrutiny assessment by the Assessing Officer (AO). The AO framed the assessment ex parte, as the assessee did not appear during the course of assessment proceedings. Aggrieved, the assessee carried the matter before the Ld. CIT(A). However, it is noticed from the impugned order that even before the first appellate Printed from counselvise.com 2 authority, the assessee remained absent and failed to file requisite submissions/evidence in support of the grounds taken. Consequently, the Ld. CIT(A), after considering the material available on record, confirmed the additions made by the AO. 3. At the time of hearing before us, the Ld. Authorised Representative submitted that the assessee could not appear before the AO and even before the Ld. CIT(A) due to unavoidable circumstances, and thus, the matter was decided ex parte at both the stages. It was contended that the assessee has a good case on merits and is in a position to produce necessary documentary evidence to substantiate its claims, if one more opportunity is granted. The Ld. AR further submitted that principles of natural justice require that the assessee be heard and adequate opportunity be provided to present its case. Accordingly, it was prayed that the matter be restored to the file of the AO for fresh consideration. 4. The Ld. Departmental Representative, on the other hand, supported the orders of the authorities below and submitted that despite sufficient opportunities, the assessee failed to discharge the onus cast upon it. It was contended that the conduct of the assessee in remaining non-compliant both before the AO and the CIT(A) shows lack of diligence. Therefore, the order of the lower authorities may be upheld. 5. I have considered the rival submissions and perused the orders of the authorities below. It is evident that the assessment was framed ex parte, and the first appellate proceedings also concluded without participation of the assessee. The assessee has explained to me the reasons for their non- Printed from counselvise.com 3 appearance and has expressed readiness to cooperate in the proceedings if given another opportunity fully. Considering the totality of facts and in the interest of substantial justice, I am of the considered view that one more opportunity should be afforded to the assessee to present its case on merits before the AO. 6. I, therefore, deem it fit to set aside the impugned order of the Ld. CIT(A) and restore the matter to the file of the Assessing Officer. The AO shall afford a reasonable opportunity of being heard to the assessee and thereafter decide the matter afresh in accordance with law. The assessee is also directed to cooperate in the proceedings and furnish necessary details/evidence as may be called for. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order Pronounced in the open Court on 26 /08/2025. Sd/- लिलत क ुमार (LALIET KUMAR) Ɋाियक सद˟ /JUDICIAL MEMBER rkk आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 5. गाडŊ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "