SUKHJIT KAUR,CHAMKAUR SAHIB, RUPNAGAR V. INCOME TAX OFFICER, WARD-2(2), ROPAR

ITA 296/CHANDI/2025

AI Insights

The case involves an appeal by Sukhjit Kaur against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which confirmed the actions of the Assessing Officer (AO) regarding an assessment under section 148 of the Income Tax Act, 1961. The AO had made an addition of Rs. 67,60,000 as unexplained investments in property purchases. The appeal was initially delayed, but the Tribunal condoned the delay and proceeded to hear the case. The Tribunal found that both the AO and the CIT(A) had passed their orders ex-parte without considering the merits of the case or providing a reasonable opportunity for the Assessee to be heard. Consequently, the Tribunal remanded the case back to the CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830607 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 27-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: PARIKSHIT AGGARWAL
• Keywords: Set aside; Opportunity of being heard; Unexplained investment; Principle of natural justice
• Section: 148

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 No. 296/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2015-16 Sukhjit Kaur, Vill Suleman Shikoh Bhallian, Chamkaur Sahib, Rupnangar, Punjab 140111 बनाम Vs. The ITO, Ward 2(2), Ropar èथायी लेखा सं./ PAN NO: EDSPK0179R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 06.01.2026 उदघोषणा कȧ तारȣख/Date of Pronouncement : 19.01.2026 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 14.08.2024 passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi. 2. The grounds raised are as under:- 1. That on facts, circumstances and legal position of the case, Worthy CIT(A), NFAC in Printed from counselvise.com 296-Chd-2025 2 Appeal no. NFAC/2014-15/10224000 has erred in passing order dtd. 14.08.2024 in contravention of provisions of S. 250 of the Income Tax Act, 1961 (hereinafter referred to as \"Act\"). 2. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the actions of Ld. AO in initiating, continuing and then concluding the impugned assessment u/s 148 and hence the impugned assessment order deserves to be quashed. 3. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the addition made by the Ld. AO of Rs. 67,60,000/- u/s 69 on account of alleged unexplained investments made in purchase of property. 4. That on facts, circumstances and legal position of the case, the orders passed by Ld. AO and then by Worthy CIT(A) deserves to be quashed since the same have been passed without affording reasonable opportunity of being heard to the appellant. 5. That the appellant craves leave for any addition, deletion, or amendment in the grounds of appeal on or before the disposal of the same. 3. The Registry has pointed out that there is a delay of 119 days in filing of the appeal before the Tribunal. The Counsel of the Assessee has filed an application along with Affidavit on behalf of Printed from counselvise.com 296-Chd-2025 3 the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is as under: - Printed from counselvise.com 296-Chd-2025 4 Printed from counselvise.com 296-Chd-2025 5 Printed from counselvise.com 296-Chd-2025 6 4. We have considered the reasons given in the Application / Affidavit and keeping in view the facts and circumstances mentioned therein, we are inclined to condone the delay. Printed from counselvise.com 296-Chd-2025 7 5. The ld. DR did not have any objection for condonation of delay. Accordingly, the delay in filing of the appeal is hereby condoned and we proceed to decide the appeal on merit. 6. At the very outset, it has been submitted before the Bench that the assessment order passed by the Assessing Officer and the appellate order passed by the CIT(A) are ex-parte order without giving any finding on merit. 7. Per contra, the ld. DR relied on the orders of the authorities below. 8. We have considered the findings given by the authorities below and the arguments made by the ld. Counsel for the Assessee as well as the ld. DR. 9. We find that the Assessing Officer has passed the appellate order ex-parte. Therefore, the Assessee could not file details required by the Revenue before the authorities below. The Ld. CIT(A) has not passed the appellate order on merits on the basis of material available on record. Therefore, keeping in view the element of natural justice, we are inclined to remand it back to the file of the CIT(A) to re-adjudicate the case on merit on the basis of Printed from counselvise.com 296-Chd-2025 8 material available on record. 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 hers case and to furnish necessary evidences and details. The Assessee is also directed to present her case before the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal. 10. In the result, the appeal of the Assessee stands allowed for statistical purposes. Order pronounced on 19.01.2026. 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 "