SUBA SINGH,MOGA V. ITO, WARD-3, MOGA, MOGA

ITA 127/ASR/2025

AI Insights

This case involves an appeal by the assessee, Suba Singh, against the order of the ld. CIT (A) NFAC, Delhi, which sustained the addition of Rs. 20.65 lacs to the assessee's income. The primary grievance was the alleged violation of the principles of natural justice, as the appeal was disposed of ex-parte without proper opportunity for the assessee to be heard. The Income Tax Officer, Ward 3, Moga, had earlier passed an order under sections 143(3) r.w.s 147 of the Income Tax Act, 1961, which was challenged in this appeal. The tribunal found that the appellate order was issued prematurely, violating the principles of natural justice, and thus remanded the case for a fresh hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831743 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 12-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"]IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 127/Asr/2025 Assessment Year: 2012-13 Suba Singh S/o Deva Singh, Badduwal Road, Dharamkot, Distt. Moga Punjab 142001 [PAN: CYVPS 6561D] (Appellant) Vs. Income Tax Officer, Ward 3, Moga (Respondent) Appellant by Respondent by : : None (Adjournment Application) Sh. Charan Dass, Sr. D. R. Date of Hearing Date of Pronouncement : : 19.01.2026 20.01.2026 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 13.12.2024 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the ITO, Ward-3, Moga passed u/s 143(3) r.w.s 147 of the Act, 1961 dated 29.12.2019. Printed from counselvise.com 2 I.T.A. No. 127/Asr/2025 Assessment Year: 2012-13 2. There are five grounds of appeal taken by the assessee in Form No. 36 which is against the sustaining of the addition of Rs. 20.65 lacs, without affording reasonable and proper opportunity of being heard to the assessee. In fact, the main grievance of the assessee is against the action of the ld. first appellate authority where the appeal has been disposed of ex-parte vide order dated 13.12.2024 without affording proper opportunity of hearing to the assessee (ignoring the notice fixing the date of hearing on 17.12.2024). 3. The assessee has filed an application for adjournment in this case which is rejected, after considering the facts on record. 4. In the grounds of appeal it is submitted that the notice u/s 250 fixing the case for hearing and for furnishing of written submissions was mentioned as 17.12.2024, but the order has been disposed of much earlier on 13.12.2024, which is in violation of principles of natural justice and he prays for a proper opportunity of hearing before the ld. first appellate authority. 5. The Ld. DR relied on the order of the ld. CIT(A) but has no objection if the matter is remanded back to the ld. first appellate authority for fresh adjudication on the basis of materials on record. 6. We have heard the ld. D.R. and considered the materials on record and we find that even through various notices has been issued from the office of the ld. first Printed from counselvise.com 3 I.T.A. No. 127/Asr/2025 Assessment Year: 2012-13 appellate authority, due compliance has not been made by the assessee. However, the last notice dated 10.12.2024 fixing the date of compliance on 17.12.2024 was not taken into cognizance because the appellate order has been disposed of earlier on 13.12.2024 itself, which violates the principle of natural justice. As such, we remand the matter in the interest of justice back to the files of the ld. first appellate authority for fresh adjudication on merits of the case on the grounds contained in Form No. 35 and we direct the assessee to furnish all documentary evidences and submissions in support of his contention and to fully cooperate in the appellate proceedings. 7. We have not expressed any opinion on merits of the case and all issues are left open. 8. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court as on 20.01.2026 Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "