PUNJAB ZOOS DEVELOPMENT SOCIETY,MOHALI vs. INCOME TAX OFFICER, EXEMPTIONS WARD, CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
PHYSICAL HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ ITA No.1144/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2017-18)
Punjab Zoos Development Society
MC Zoological Pak
Chhatbir, Mohali SAS Nagar. 160055. बनाम/
Vs.
ITO Exemption Ward
CR Building
Chandigarh. 160017. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AACAP-9643-H
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎ कीओरसे/ Appellant by :
Shri Parikshit Aggarwal (CA)– Ld. AR
ŮȑथŎ कीओरसे/ Respondent by :
Shri Kusum Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
21-07-2025
घोषणाकीतारीख /Date of Pronouncement
:
23-07-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of Ld Commissioner of Income Tax (Appeals), National Faceless Appeal Central (NFAC), Delhi [CIT(A)] dated 13-02- 2025 confirming penalty of Rs.30,000/- as levied by Ld. AO u/s 272 A(1)(d) of the Act on 06-12-2021. The assessee has failed to appear before any of the lower authorities. The only prayer of Ld. AR is 2
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 set aside the impugned order and restore and the appeal back to the file of Ld. CIT(A) for de novo adjudication by way of speaking order with a direction to the assessee to plead and prove its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 23-07-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT ACCOUNTANT MEMBER
Dated: 23-07-2025. 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