SOHAN SINGH GARCHA,LUDHIANA V. ACIT CIRCLE 1, LUDHIANA

ITA 1117/CHANDI/2025

AI Insights

The case involves an appeal by Sohan Singh Garcha against the order of the CIT(A), which was dismissed for want of prosecution without adjudication on merits. The assessee's counsel argued that due to website glitches, the assessee was unable to access the notice of hearing and thus could not file submissions. The Tribunal found merit in the assessee's plea and decided to set aside the CIT(A)'s order, restoring the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785531 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: SANJEEV KUMAR GARG
• Keywords: Set aside

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘SMC’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 1117/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2006-07 Sohan Singh Garcha, 901/2, Punjab Mata Nagar, Pakhowal Road, Ludhiana बनाम ACIT, Circle -1, Ludhiana èथायी लेखा सं./PAN NO: AGQPG7446L अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Physical Hearing ) Assessee by : Shri Sanjeev Kumar Garg ,Advocate Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 27.10.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 31.10.2025 आदेश/Order The present appeal has been preferred by the assessee against the order dated 30.06.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2006- 07. Printed from counselvise.com 1117 -Chd-2025 Sohan Singh Garcha, Ludhiana 2 2. At the outset, ld. Counsel for the Assessee has brought my attention to the impugned order of the Ld. CIT(A) and submitted that the same is an ex-parte order of the CIT(A). That even no adjudication has been made by the ld. CIT(A) on merit, rather, the appeal of the Assessee has been dismissed for want of prosecution. 3. The Ld. Counsel in this respect has submitted that there were some glitches in the website and hence, the Assessee could not access the notice of hearing and, thus, could not file his submissions before the Ld. CIT(A). That even the Assessee had also filed an on-line grievance / complaint in this respect. The Ld. Counsel has submitted that the Assessee should be given an opportunity to present his case before the Ld. CIT(A). 4. The ld. DR also could not rebut the plea of the Assessee that, even otherwise, the Ld. CIT(A) was supposed to decide the appeal of the Assessee on merits. 5. Considering the rival submission, in my view, interests of justice will be well served, if the Assessee is Printed from counselvise.com 1117 -Chd-2025 Sohan Singh Garcha, Ludhiana 3 given an opportunity to present his case before the Ld. CIT(A). 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 his case and to furnish necessary evidences and details. The Assessee is also directed to present his 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, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 31.10.2025. Sd/- (SANJAY GARG) Judicial Member “आर.क े.” आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआयुÈत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File सहायकपंजीकार/ Assistant Registrar Printed from counselvise.com "