BALJIT SINGH,VPO TIBBA DISTT. SANGRUR vs. INCOME TAX OFFICER WARD-1, MLK, MALERKOTLA

Aforesaid appeal by assessee for Assessment Year (AY) 2018- 19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 30-08-2021. At the time of hearing, none appeared for the assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. 2. In the assessment order, Ld. AO made addition of Rs.14.02 Lacs for certain compensation. Upon perusal of para 8.2 of impugned first appeal order, it could be seen that the assessee failed to make any effective representation therein and accordingly, the assessment was confirmed. Aggrieved, the assessee is in further appeal before Tribunal. 3. Keeping in mind the principles of natural justice, I deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stands allowed for statistical purposes. Order pronounced on 01st December, 2025. - (MANOJ KUMAR AGGARWAL)