MOHAR SINGH,MANDI vs INCOME TAX OFFICER, WARD SHIMLA

IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH

VIRTUAL HEARING

BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकरअपीलसं./ ITA No.164/CHANDI/2025
(िनधाŊरणवषŊ / Assessment Year: 2013-14)
Shri Mohar Singh
Village
Sanarali,
PO
Karsog,
Tehsil Karsog, HP
बनाम/ Vs.
ITO
Railway Board Building
The Mall Road, Shimla.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. ATEPS-9043-A (अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by :
Shri Vishal Mohan (Sr. Advocate) a/wShri
Abhinav (Advocate) – Ld. AR
ŮȑथŎकीओरसे/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)

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 2

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 (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 18-08-2025. 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

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