PAWAN GUPTA,PARWANOO, HIMACHAL PRADESH vs. INCOME TAX OFFICER, PARWANOO, PARWANOO, HIMACHAL PRADESH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
PHYSICAL HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं./ ITA No. 912/CHANDI/2024
(िनधाŊरण वषŊ / Assessment Year: 2017-18)
Shri Pawan Gupta
LIG 11-12 Sector-1
Upmohal, Parwanoo, Solan
Himachal Pradesh 173220
बनाम/
Vs.
Income Tax Officer
LIC Building
Near Toll Barrier, Parwanoo
Solan Himachal Pradesh
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AARPG-9403-E
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Sh. Ashok Goyal (CA) a/w Shri Sifatpreet
Singh (CA) – Ld. ARs
ŮȑथŎकीओरसे/Respondent by :
Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
सुनवाई की तारीख / Date of Hearing
:
25-08-2025
घोषणा की तारीख / Date of Pronouncement
:
02-09-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant 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 27-06-2024 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 24-02-2022. The assessee failed to appear before Ld. AO and 2
accordingly, the returned loss of Rs.56.12 Lacs was reduced to Rs.24.95 Lacs. The Ld. CIT(A) dismissed the appeal for want of condonation of delay. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for adjudication of appeal on merits which has been opposed by Ld. Sr. DR.
2. Upon perusal of impugned order, it could be seen that the plea of the assessee that the assessment order was served late was not accepted by Ld. CIT(A) without affording any opportunity of hearing to the assessee. If the date of communication of assessment order is taken to be 03-11-2022, the first appeal would be in time. Considering the same, we direct Ld. CIT(A) to admit the appeal and adjudicate the same on merits with a direction to the assessee to plead and prove its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 02-09-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT ACCOUNTANT MEMBER
Dated: 02-09-2025. 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