SUDHIR CHAWLA,DEHRADUN V. ACIT, CC, HALDWANI, HALDWANI

ITA 91/DDN/2025

AI Insights

The case involves multiple appeals filed by Sudhir Chawla against the orders of the Commissioner of Income Tax (Appeals) - Lucknow-3, pertaining to various assessment years from 2013-14 to 2017-18. The appeals were primarily based on the grounds that the appellant was imprisoned during the assessment proceedings, which prevented his appearance before the Assessing Officer and the CIT(A), leading to violations of the principles of natural justice. The Departmental Representative countered that the appellant was not in prison at the time of the search, and thus, the proceedings were valid. The Tribunal, acknowledging the appellant's circumstances, decided to remand the matter back to the A.O. for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784662 (ITAT-DEHRADUN)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 13-05-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S. CHATERJEE
• Assessee Lawyers: S. K. MATTA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 87, 88, 89,90& 91/DDN/2025 Sudhir Chawla Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 87/DDN/2025 (A.Y. 2013-14) ITA No. 88/DDN/2025 (A.Y. 2014-15) ITA No. 89/DDN/2025 (A.Y. 2015-16) ITA No. 90/DDN/2025 (A.Y. 2016-17) ITA No. 91/DDN/2025 (A.Y. 2017-18) Sudhir Chawla C/o Matta Garg & Co. 15, Astley Hall, Dehradun, Uttarakhand PAN: AFTPC8579C Vs. Assistant Commissioner of Income Tax, Central Circle, Haldwani, Uttarakhand Appellant Respondent Assessee by Sh. S. K. Matta, CA Revenue by Sh. S. Chaterjee, CIT, DR Date of Hearing 11/11/2025 Date of Pronouncement 14/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals)- Lucknow-3 (‘Ld. CIT(A)’ for short), dated 24/03/2025 pertaining to Assessment Year 2013-14, 2015-16, 2016-17 and 2017-18 and order dated 20/03/2025 pertaining to A.Y 2014-15. 2. The Ld. Counsel for the Assessee submitted that the Assessee was under imprisonment at the time of assessment proceedings, therefore, the Assessee could not appear before the A.O. and also before the Ld. Printed from counselvise.com 2 ITA No. 87, 88, 89,90& 91/DDN/2025 Sudhir Chawla Vs. ACIT CIT(A). Further submitted that both the Lower Authorities have passed respective orders in violation of principals of natural justice, thus, sought for allowing the Appeals. 3. Per contra, the Ld. Departmental Representative submitted that as on the date of search, the Assessee was not in prison and he was in prison after the date of search. As the Assessee has not participated in the proceedings before the A.O. as well as before the Ld. CIT(A), Assessee cannot find fault with the authorities below in passing the orders impugned. Thus, sought for dismissal of the captioned Appeals. 4. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. It is a matter of fact the Assessee was imprisoned at the time of assessment proceedings, which ultimately resulted in passing the ex-parte orders by the authorities below. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment orderin accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. Printed from counselvise.com 3 ITA No. 87, 88, 89,90& 91/DDN/2025 Sudhir Chawla Vs. ACIT 5. In the result, the Appeals of the Appellant are partly allowed for statistical purpose. Order pronounced in the open court on 14th November, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 14 .11.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "