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Facts
The assessee appealed against an order of the CIT(A) which confirmed an addition made by the AO for AY 2016-17. The AO had made an addition under the head 'income from other sources'. The CIT(A) confirmed this addition due to the assessee's lack of representation.
Held
The Tribunal accepted the assessee's request for another opportunity to be heard, citing principles of natural justice. The impugned order was set aside, and the appeal was restored to the CIT(A) for de novo adjudication.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) on principles of natural justice.
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