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Facts
The assessee filed an appeal against an order confirming an addition made by the AO. The addition was for Rs. 2.25 Lacs under the head 'income from other sources'. The CIT(A) confirmed the addition due to lack of representation from the assessee.
Held
The Tribunal, keeping in mind the principles of natural justice, set aside the impugned order and restored the appeal to the CIT(A) for de novo adjudication.
Key Issues
Whether principles of natural justice warrant a de novo adjudication by the CIT(A) when the assessee was not properly represented.
Sections Cited
143(3), 147
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Income Tax Appellate Tribunal, “B” BENCH “B”, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R
Per Laliet Kumar (Judicial Member ) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Bhopal [CIT(A)] dated 19-03-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 23-12-2019. The registry has noted delay of 10 days in the appeal which stand condoned. In the assessment order, Ld. AO made addition of Rs.2.25 Lacs under the head ‘income from other sources’. The Ld. CIT(A) confirmed the same for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order Pronounced on 22-09-2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22-09-2025. 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 ASSISTANT REGISTRAR
ITAT CHANDIGARH