ITO Vs Balpreet Singh (ITAT Chandigarh)
This appeal was filed by the Revenue against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi dated 27 June 2025 for Assessment Year 2016–17. The Revenue challenged the decision of the Commissioner (Appeals) which had set aside the assessment order and restored the matter to the file of the Assessing Officer without adjudicating the issues on merits.
The assessee had filed the return of income for Assessment Year 2016–17 on 14 October 2016 declaring a total income of ₹1,73,360, which was processed under section 143(1)(a) of the Income-tax Act, 1961. Subsequently, based on information available on record, the Assessing Officer recorded reasons to believe that income chargeable to tax had escaped assessment. After obtaining approval under section 151, a notice under section 148 dated 30 March 2021 was issued. Despite service of notice through email, the assessee did not file a return of income within the prescribed period.
The case was thereafter assigned to the Faceless Assessment Unit on 11 November 2021. During reassessment proceedings, the Assessing Officer and the Faceless Assessment Unit issued multiple statutory notices under section 142(1) and a show-cause notice under section 144, both electronically and through speed post. The assessee, however, remained completely non-compliant and did not respond to any notice or furnish any explanation or evidence.
