SUKHVINDER SINGH,TOHANA vs. INCOME-TAX OFFICER, WARD-2, FATEHABAD, NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), INCOME-TAX OFFICER, FATEHABAD

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 07-11-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgement basis u/s 147 r.w.s.144 of the Act on 29-03-2022. In the assessment order, Ld. AO has made additions of cash deposit of Rs.69.33 Lacs u/s 69A for want of any representation from the assessee. The assessment was confirmed by Ld. CIT(A) for the same very reasons. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is to remit the appeal back to Ld. CIT(A) for de novo adjudication on merits 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 deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes.