MOHAR SINGH,MANDI vs. INCOME TAX OFFICER, WARD SHIMLA

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ITA 164/CHANDI/2025Status: DisposedITAT Chandigarh18 August 2025AY 2013-14Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal, acknowledging principles of natural justice and potential communication gaps in the faceless regime, accepted the assessee's prayer. The impugned order of the CIT(A) was set aside, and the appeal was restored to the CIT(A) for de novo adjudication, with a direction for the assessee to present its case forthwith.

What were the facts?

The assessee appealed against a CIT(A) order that confirmed the assessment of Long-Term Capital Gains of Rs. 177.72 Lacs on the sale of land for AY 2013-14. The CIT(A) had confirmed the assessment due to the assessee's lack of effective representation. The assessee's counsel sought another opportunity for hearing before the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity of hearing before the lower authorities, particularly in the context of faceless assessments, to address the assessment of Long-Term Capital Gains.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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�रणवष� / Assessment Year: 2013-14) Shri Mohar Singh ITO बनाम/ Vs. Village Sanarali, PO Karsog, Railway Board Building Tehsil Karsog, HP The Mall Road, Shimla. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ATEPS-9043-A (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Vishal Mohan (Sr. Advocate) a/wShri Abhinav (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. 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) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-11-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3)r.w.s. 147 of the Act on 14-12-2016. The sole grievance of the assessee is assessment of Long-Term Capital Gains of Rs.177.72 Lacs on sale of certain Land situated at Khasra No.88, Kacchi Ghatti, Shimla. 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 of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. CIT-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.

3.

The appeal stand allowed for statistical purposes. Order Pronounced on18-08-2025 Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18-08-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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