SUKHWINDER SINGH,LUDHIANA V. INCOME TAX OFFICER, WARD 3, LUDHIANA

ITA 215/CHANDI/2025

AI Insights

The case involves Shri Sukhwinder Singh, the appellant, contesting an assessment order for the Assessment Year 2013-14, which was framed on a best judgment basis under sections 144 and 147 of the Income Tax Act. The initial assessment and subsequent appeal were dismissed ex-parte due to the appellant's failure to make representations. The Tribunal, considering the principles of natural justice and the appellant's request for another opportunity to substantiate his case, decided to restore the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788664 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 10-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: AJIT SHARMA VIRTUAL LD
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH HYBRID HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.215/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2013-14) Shri Sukhwinder Singh S/o Sh. Maghar Singh VPO. Bija, Tehsil Khanna, Ludhiana (Punjab) - 141412 बनाम/ Vs. ITO Ward (3) Improvement Trust Building G.T. Road Khanna, Ludhiana, Punjab 141412 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. EJAPS-3430-K (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Ajit Sharma (CA) (Virtual) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Sr. DR सुनवाईकीतारीख/Date of Hearing : 25-11-2025 घोषणाकीतारीख /Date of Pronouncement : 25-11-2025 आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2013- 14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 04-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 read with Section 147 of the Act on 23-09-2021. The registry has noted delay of 8 days in the appeal which stands condoned. The only prayer of Ld. AR is to restore the matter back to the file of Ld. AO since the orders of lower authorities are ex-parte orders. The Ld. AR stated that the assessee is in a position to substantiate its case if Printed from counselvise.com 2 another opportunity is granted to the assessee. The Ld. Sr. DR opposed any interference in the impugned order. 2. In the assessment order, Ld. AO has assessee income of Rs.40.01 Lacs for cash deposits and bank interest since the assessee fail to make any representation therein. The Ld. CIT(A) dismissed the appeal for the same very reasons. Aggrieved, the assessee is in further appeal before Tribunal. 3. Keeping in mind the principles of natural justice and considering the background of the assessee, I deem it fit to accept the prayer of Ld. AR. Accordingly, the assessment is restored back to Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stands allowed for statistical purposes. Order pronounced on 25th November, 2025. Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER Dated: 25-11-2025 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "