SHAHEED BHAGAT SINGH POLYTECHNIC,TARN TARAN V. DCIT, EXEMPTIONS CIRCLE-1, CHANDIGARH

ITA 305/CHANDI/2025

AI Insights

The case involves Shaheed Bhagat Singh Polyethnic, the appellant, contesting the orders of the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, for the assessment years 2014-15, 2015-16, and 2016-17. The primary grievance was that the orders were passed ex-parte without affording the appellant an opportunity to be heard, which contravenes the principles of natural justice. The Tribunal found that the CIT(A) did not adequately consider the merits of the case and merely confirmed the orders passed by the DCIT, Exemptions. Consequently, the Tribunal decided to set aside the CIT(A)'s orders and remand the case for a fresh decision, ensuring the appellant is given a proper opportunity to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826503 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 28-02-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: VIPUL ARORA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

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 Nos. 304 to 306/CHD/2025 Ǔनधा[रण वष[ / Assessment Years : 2014-15, 2015-16 & 2016-17 Shaheed Bhagat Singh Polyethnic Old Kairon Road, Near Railway Station, Patti, Tarantaran, Punjab 143416 बनाम Vs. The DCIT Exemptions Circle 1, Chandigarh èथायी लेखा सं./ PAN NO: AACTS8355A अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( HYBRID HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Vipul Arora, CA (Virtual Mode) राजèव कȧ ओर से/ Revenue by : Sh. Rajat Kumar Kureel, CIT DR, सुनवाई कȧ तारȣख/Date of Hearing : 06.01.2026 उदघोषणा कȧ तारȣख/Date of Pronouncement : 08.01.2026 आदेश/Order Per Krinwant Sahay, AM : Captioned appeals for different assessment years have been preferred by the assessee against the separate orders, each dated 13.01.2025, passed by the Ld. Printed from counselvise.com 304 TO 306-Chd-2025 2 Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi. 2. Though numerous identical and similar grounds have been filed by the Assessee for each assessment year but the main grievance of the Assessee is that the Ld. CIT(A) has passed by the orders ex-parte without affording an opportunity of being heard which is against the principle of natural justice. 3. At the very outset, the ld. Counsel of the Assessee submitted before the Bench that the orders for all the three assessment years were passed ex-parte by the Ld. CIT(A) without affording an opportunity of being heard to the Assessee and without going into merits of the case. It has further been submitted that the Ld. CIT(A) has failed to appreciate the facts in appropriate manner and just confirmed the orders passed by the the DCIT, Exemptions. It has further been submitted that the Assessee has a fair case on merits. A prayer has, therefore, been made by the Counsel for the Assessee to Printed from counselvise.com 304 TO 306-Chd-2025 3 remand the matter back to the CIT(A) for all the assessment years for adjudication afresh. 4. Per contra, the ld. DR relied on the orders of the authorities below. 5. We have considered the submissions made by the ld. Counsel for the Assessee along with findings given by the authorities below in their respective orders. We find that though the CIT(A) has mentioned in his findings that the Assessee was time and again asking for adjournments. In any case, CIT(A) is supposed to pass order on merit on the basis of material available on record. That has not been done in this case. So, keeping in view the element of natural justice, we are of the considered view that one more opportunity should be afforded to the Assessee to present its case before the CIT(A). Therefore, we are inclined to remand this matter back to the file of the CIT(A) for adjudication afresh on merit. In view of this, the impugned orders of the CIT(A) in all the assessment years are set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say, that the Printed from counselvise.com 304 TO 306-Chd-2025 4 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. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal. 6. In the result, all the appeals of the Assessee stand allowed for statistical purposes. Order pronounced on 08.01.2026. 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 "