SODHI GARMENTS,LUDHIANA V. ASSESSING OFFICER, LUDHIANA

ITA 399/CHANDI/2025

AI Insights

The case involves an appeal by Sodhi Garments against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The primary contention of the assessee was the lack of opportunity to present their case during the appeals process, as they claimed not to have received any notice of hearing. The CIT (Appeals) had issued an ex-parte order, which was contested by the assessee. The Tribunal, after considering the circumstances and the principles of natural justice, decided to set aside the CIT (Appeals)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785587 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2017-2018
• Appeal Filed On: 18-03-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Keywords: Set aside

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ “एकल” चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH Įी संजय गग[, ÛयाǓयक सदèय BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.399/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2017-18 Sodhi Garments, M/s Sodhi Garments, B-II-718/6/B/1 Manna Singh Nagar, Mandir Wali Gali, Ludhiana. बनाम The AO, Ludhiana. èथायी लेखा सं./PAN NO: ACCFS9359N अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : None राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 29.10.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 30.10.2025 VIRTUAL HEARING आदेश/ORDER The present appeal has been preferred by the assessee against the order dated 22.01.2025 of the Commissioner of Income Tax (Appeals) NFAC, Delhi pertaining to 2017-18 assessment year. 2. None appeared on behalf of the assessee. After perusing the facts and circumstances of the case, we deem Printed from counselvise.com ITA 399/CHD/2025 A.Y. 2017-18 2 it appropriate to decide the appeal after hearing ld. CIT DR and after perusing the record. 3. A perusal of the grounds of appeal reveals that the assessee has mainly contested that no opportunity has been given by the ld.CIT (Appeals) to the assessee to present his case before him. That the assessee did not receive any notice of hearing from the ld.CIT (Appeals). A perusal of the impugned order of the ld.CIT (Appeals) also reveals that the same is an ex-parte order of the CIT (Appeals). Though the ld.CIT (Appeals) has mentioned that the notices were sent on the registered e-mail ID of the assessee, however, plea of t he assessee is that it did not come to the notice of the assessee. 4. Considering the overall facts and circumstances, in my view, interest of justice will be well served if the assessee is given an opportunity to present his case before the ld.CIT (Appeals). Accordingly, I set aside the impugned order of ld.CIT (Appeals) and restore the matter to the file of ld.CIT (Appeals) for deciding the appeal afresh. Needless to say, that the ld.CIT (Appeals) shall give proper and adequate opportunity of hearing to the assessee. The assessee will also remain vigilant and duly check the e-mail received Printed from counselvise.com ITA 399/CHD/2025 A.Y. 2017-18 3 from the ld.CIT (Appeals) and promptly appear and present his case as and when called for by the ld.CIT (Appeals). 5. With the above observations, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 30th October, 2025. Sd/- ( संजय गग[) (SANJAY GARG ) ÛयाǓयक सदèय/ Judicial Member “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. आयकर आयुÈत (अपील)/ The CIT(A) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 6. गाड[ फाईल/ Guard File Assistant Registrar Printed from counselvise.com "