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Facts
The assessee appealed an order for AY 2012-13 where the Assessing Officer had made an addition of Rs.220.49 Lacs for cash deposits under Section 147 read with Section 144 due to the assessee's non-representation. This addition was confirmed by the CIT(A). The assessee's main prayer was for another opportunity of hearing before the lower authorities, supported by additional evidence.
Held
The Tribunal, considering principles of natural justice and potential communication gaps in the faceless assessment regime, set aside the impugned order. The assessment was restored to the file of the Assessing Officer for a de novo assessment. The AO was directed to provide the assessee a full opportunity to plead and prove its case, considering all presented evidences.
Key Issues
Whether the assessment, framed ex-parte resulting in a cash deposit addition, should be set aside and remanded for a de novo assessment, allowing the assessee an opportunity to present its case and evidence.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रण वष� / Assessment Year: 2012-13) Shri Vijender Anjaan ITO Ward No.5 C/o M K Aggarwal & Associates Sector 2 बनाम/ Vs. SCO 1 First Floor, Sector 11 Panchkula 134113 Panchkula.134113 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AGIPA-9902-D (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Rishab Gupta (CA ) – Ld. AR ��थ�कीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 09-09-2025 घोषणाकीतारीख /Date of Pronouncement : 10-09-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13-11- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 147 r.w.s. 144 of the Act on 10-12-2019 wherein Ld. AO made addition of cash deposit for Rs.220.49 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. The Ld. AR has also filed additional evidences in support of assessee’s claim.
Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. The Ld. AO shall consider all the evidences as put forth by the assessee.
The appeal stand allowed for statistical purposes. Order pronounced on 10-09-2025.