RUBINDER KAUR PROP. M/S SHREE SAI ENTPERPRISES OPP. NAND LAL MARKET, MOTIA KHAN MANDI GOBINDGARH,MANDI GOBINDGARH vs. THE INCOME TAX OFFICER-1(5), LUDHIANA

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 21-11-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s.144B of the Act on 29-12- 2022. The sole grievance of the assessee is confirmation of additions of Rs.229.84 Lacs. The assessee failed to make any representation during first appeal and accordingly, the assessment was confirmed against which 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. 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.