##PAGE1##

IN THE INCOME TAX APPELLATE TRIBUNAL

CHANDIGARH BENCH, ‘A’, CHANDIGARH

BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER &

SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

आयकर अपील सं./ ITA No. 744/CHD/2025

(cid:467)नधा(cid:91)रण वष(cid:91) / Assessment Year : 2011-12

Jaswinder Kaur, ITO,

H. No. 82, Sector 56, बनाम Ward 5(5),

Palsora, Vs. Chandigarh

Chandigarh 160036

èथायी लेखा सं./ PAN NO: BNMPK6213R

अपीलाथ(cid:568)/Appellant (cid:292)×यथ(cid:568)/Respondent

( PHYSICAL HEARING )

(cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से/Assessee by : Sh. Avneet Singh &

Sh. Pranav Jain, Adv

राजèव क(cid:551) ओर से/ Revenue by : Sh.Vivek Vardhan, Addl. CIT,

Sr. DR

सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing : 16.04.2026

उदघोषणा क(cid:551) तार(cid:547)ख/Date of Pronouncement : 11.05.2026

आदेश/Order

Per Krinwant Sahay, AM :

Appeal in this case has been filed by the assessee

against the order dated 31.07.2023 passed by the Ld.

CIT(A), National Faceless Appeal Centre (NFAC), Delhi.

2. The Registry has pointed out that there is a delay of

600 days in filing of the appeal before the Tribunal. The

Counsel of the Assessee has filed an application along with

Affidavit on behalf of the Assessee, making prayer for

##PAGE2##

744-Chd-2025

2

condonation of delay. The affidavit of the Assessee is as

under:

##PAGE3##

744-Chd-2025

3

##PAGE4##

744-Chd-2025

4

3. 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.

4. 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.

5. Grounds of appeal, as raised by the Assessee are

reproduced as under:

1. That the Ld. Commissioner of Income Tax

(Appeals) had erred in facts and in law in

upholding the order of the ld. Assessing

Officer.

2. That the appellant craves leave to add or

amend or resign the aforesaid grounds

before disposal of the appeal.

7. During proceedings before us, at the very outset, ld.

AR for the Assessee submitted that the assessment order

passed by the Assessing Officer was an ex-parte order and

similarly the order passed by the Ld. CIT(A) is also an ex-

##PAGE5##

744-Chd-2025

5

parte order. The Ld. AR further submitted that the Ld.

CIT(A) has simply confirmed the addition made by the

Assessing Officer without considering the facts of the case

and without observing the principles of natural justice.

The Ld. AR further submitted that the Assessee has a fair

case on merits. A prayer was by the Ld. AR to remand the

matter back to the lower authorities for re-adjudication.

8. Per contra, the Ld. DR relied on the orders of the

authorities below.

9. We have heard the parties and considered the

findings given by the authorities below. Since the order of

the Assessing Officer as well as of Ld. CIT(A) are ex-parte

orders, therefore, keeping in view the element of natural

justice, we are inclined to give one more opportunity to the

Assessee to bring all the relevant documents and

submissions before the authorities below. Accordingly, we

remand this case back to the file of the AO for deciding

the matter afresh on merit, by considering the

submissions and documents produced by the Assessee

and the relevant material available on record. Needless to

##PAGE6##

744-Chd-2025

6

say, that the AO shall afford due, reasonable and adequate

opportunity of hearing to the Assessee. The Assessee, no

doubt, shall cooperate in the fresh proceedings before the

AO. All pleas available under the law shall remain so

available to the assessee. Ordered accordingly.

10. In the result, appeal of the Assessee stands allowed

for statistical purposes.

Order pronounced on 11.05.2026.

Sd/- Sd/-

( LALIET KUMAR ) ( KRINWANT SAHAY)

Judicial Member Accountant Member

“आर.के.

आदेश क(cid:551) (cid:292)(cid:467)त(cid:871)ल(cid:874)प अ(cid:274)े(cid:874)षत / Copy of the order forwarded to :

1. अपीलाथ(cid:568)/ The Appellant

2. (cid:292)×यथ(cid:568)/ The Respondent

3. आयकर आयुÈत/ CIT

4. (cid:874)वभागीय

Click Here to Read the rest of this document