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

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. 2. 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. 3. The appeal stand allowed for statistical purposes.