JASPAL SINGH,MOHALI vs. ITO, WARD 6(1), MOHALI, MOHALI
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ ITA No. 803/CHANDI/2025
(िनधाŊरणवषŊ / Assessment Year: 2017-18)
Shri Jaspal Singh
Kothi No 233 Phase IV
Mohali 160059
बनाम/ Vs.
ITO
Ward 6(1)
Mohali 160062
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. ADYPS-1529-D
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/Appellant by :
Sh. Nalin K.Nohria (CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR a/w Shri
Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
04-09-2025
घोषणाकीतारीख /Date of Pronouncement
:
22-09-2025
आदेश / O R D E R
Per Laliet Kumar (Judicial Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 09-06-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3)of the Act on 13-12-2019.In the assessment order, Ld. AO made addition of cash deposit of Rs.27.73 Lacs. The Ld. CIT(A) confirmed the assessment for want of condonation of minor delay. Aggrieved, the 2
assessee is in further appeal before us. The only prayer of Ld. AR is adjudication of appeal on merits which has been opposed by Ld. Sr. DR.
2. Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we condone the delay in first appeal and 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.
3. The appeal stand allowed for statistical purposes.
Order Pronounced on 22-09-2025. (MANOJ KUMAR AGGARWAL) (LALIET KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 22-09-2025
आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF