ROMAX STEELS PRIVATE LIMITED ,PUNJAB vs THE ASSESSING OFFICER NFAC DELHI JAO THE INCOME TAX OFFICER WARD 3(1) LUDHIANA, LUDHIANA

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

PHYSICAL HEARING

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

आयकर अपील सं./ ITA No.167/CHANDI/2025
(िनधाŊरण वषŊ / Assessment Year: 2021-22)
M/s Romax Steels Private Limited
126, Urban Estate Durgri-III
Ludhiana.
बनाम/
Vs.
ITO Ward 3(1)
Aaykar Bhawan Rishi Nagar
Ludhiana.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAGCR-7716-M
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by : Shri Rohit Garg (CA) (Virtual Mode) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Smt. Kusum Bansal (CIT) – Ld. DR

सुनवाईकीतारीख/Date of Hearing
:
06-08-2025
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) 2021-22 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 04-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 144B of the Act on 27-12- 2022. The sole grievance of the assessee is confirmation of addition of alleged bogus purchases for Rs.778.56 Lacs. The Ld. CIT(A) has 2

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

ROMAX STEELS PRIVATE LIMITED ,PUNJAB vs. THE ASSESSING OFFICER NFAC DELHI JAO THE INCOME TAX OFFICER WARD 3(1) LUDHIANA, LUDHIANA