POOJA JAIN,AMBALA vs. ITO WARD-1 AMBALA, AMBALA

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ITA 1185/CHANDI/2024Status: DisposedITAT Chandigarh18 August 2025AY 2017-18Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

AI SummaryAllowed (for statistical purposes)

What did the Tribunal hold?

The Tribunal, recognizing principles of natural justice and potential communication issues in the faceless assessment regime, granted the assessee's request for another hearing. It set aside the CIT(A)'s order and remanded the case back to the CIT(A) for fresh adjudication. The assessee was directed to present and prove their case, with all issues remaining open.

What were the facts?

The assessee, Ms. Pooja Jain, challenged an addition of Rs.45.00 Lacs on account of cash deposit, which was made during an assessment under Section 143(3) for AY 2017-18. The CIT(A) confirmed this addition due to the assessee's failure to provide an effective representation. The assessee subsequently appealed to the Tribunal, seeking another opportunity for a hearing.

What were the issues?

Whether the CIT(A) was justified in confirming the addition of cash deposit without an effective representation from the assessee, and if the assessee should be granted another opportunity for hearing under principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रण वष� / Assessment Year: 2017-18) Ms. Pooja Jain DCIT Circle Prop. Gautam Swami Gold Labs Ambala. बनाम/ Vs. Shop No 1336/3, Meena Bazar Sarafa Bazar, Ambala City-134003. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AETPJ-3985-N (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri J.S. Bhasin (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 05-08-2025 घोषणाकीतारीख /Date of Pronouncement : 18-08-2025. आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. 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 11-11- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 02-12-2019. The sole grievance of the assessee is confirmation of addition of cash deposit for Rs.45.00 Lacs. The Ld. CIT(A) confirmed the assessment for want of any effective representation from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer made by Ld. AR is another opportunity of hearing which has been opposed by Ld. Sr. DR.

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 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. All the issues are kept open.

The appeal stand allowed for statistical purposes. Order Pronounced on 18-08-2025.

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