GURMEET KAUR,CHANDIGARH vs. INCOME TAX OFFICER, WARD-5, PANCHKULA, PANCHKULA

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 29-01-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 14-12-2019. The sole grievance of the assessee is assessment of capital gains for Rs.110.82 Lacs. Having heard rival submissions and upon perusal of case records, the appeal is disposed- off as under. 2. Pursuant to receipt of information of sale of immoveable property by the assessee for Rs.110.82 Lacs, the case was reopened. The assessee did not file return of income and also failed to respond to various notices as issued by Ld. AO. Consequently, Ld. AO assessed capital gains in the hands of the assessee. The Ld. CIT(A) confirmed the same for want of any representation from the assessee against which the assessee is in further appeal before us. 3. The Ld. AR raised legal arguments and also contended that the assessee was never the owner of the impugned property and therefore, capital gains could not be assessed in the hands of the assessee. For the same, Ld. AR referred to various documents as placed in the paper-book. The Ld. CIT-DR pleaded for confirmation of the assessment. 4. Finding substance in the aforesaid arguments, since the assessee has not made representation before lower authorities, we set aside the impugned order and restore the matter back to the file of Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. All the issues are kept open. 5. The appeal stand allowed for statistical purposes. Order pronounced on 02-09-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER