PREETI GOEL,GHAZIABAD vs. ITO, WARD-2(2)(1), GHAZIABAD

This appeal by the assessee is preferred against the order of National Faceless Appeal Centre (NFAC) dated 17.03.2021 pertaining to A.Y. 2012-13.

The sum and substance of the grievance of the assessee is that NFAC has passed an exparte order and confirmed the addition of Rs.1461500/- made by the AO.

Briefly stated the facts of the case are that the ITO received an information that the assessee has deposited cash of Rs.1461500/- in her account with ICICI Bank Limited. Assessee was asked to explain the source of deposit. On receiving no plausible reply the AO made the addition of Rs.1461500/-.

Assessee agitated the addition before NFAC. NFAC without issuing and serving any notice confirmed the addition.

I have carefully perused the orders of the NFAC. I find that there is no mention of any notice issued and served upon the assessee by NFAC. I find that NFAC has confirmed the addition by reiterating the assessment order.

In the interest of justice and fair play I restore this issue to the files of NFAC. NFAC is directed to issue and served the notice of hearing on the assessee and decide appeal after giving a reasonable and sufficient opportunity of being heard to the assessee.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

Decision announced in the open court in the presence of both the representatives on 30.09.2021.