BALDEV,SERI GALOTIA vs. WARD SHIMLA, INCOME TAX DEPARTMENT

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.506/CHANDI/2024 (िनधा�रण वष� / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.538/CHANDI/2024 (िनधा�रण वष� / Assessment Year: 2015-16) Shri Baldev ITO Shimla Ward Village Seri Galotia, Danoghat, Railway Board Building बनाम/ Vs. Arki, District – Solan Shimla Himachal Pradesh - 171102 �ायीलेखासं./जीआइआरसं./PAN/GIR No. BACPB-6705-N (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Parveen Sharma (Advocate) (Virtual) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Prabodh Sharma (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 25-06-2026 घोषणाकीतारीख /Date of Pronouncement 02-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The captioned twin appeals by the assessee have identical facts and issues. First, we take up appeal for Assessment Year (AY) 2013- 14 which arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 08.03.2024 in the matter of an

assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s 144 of the Act on 18.03.2023 wherein Ld. AO made addition of cash deposit for Rs.122.09 Lacs for want of any reply from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before the lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR stated that the assessee is in a position to substantiate its case on merits. 2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the matter is restored back to Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. The appeal stands allowed for statistical purpose. 3. Similar are the facts in AY 2015-16 wherein Ld. AO made addition of Rs.130.18 Lacs which stood confirmed by Ld. CIT(A). Aggrieved, the assessee is in further appeal before us with similar prayer. Taking the same view as in AY 2013-14, Ld. AO is directed to frame de novo assessment on similar lines. This appeal also stand allowed for statistical purposes. 4. Both the appeals stand allowed for statistical purposes. Order pronounced on 02nd July, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER

AS Dated: 02-07-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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