RAJESH KUMAR GUPTA,LUDHIANA vs. INCOME TAX OFFICER, WARD-II(2), LUDHIANA, LUDHIANA
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं./ ITA No.1133/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2017-18)
Shri Rajesh Kumar Gupta
Prop. M/S Roop Medical Store
Pindi Street, Ludhiana-141008
बनाम/ Vs.
ITO Ward-II(2)
Aaykar Bhawan, Rishi Nagar
Ludhiana-141001
̾थायीलेखासं./जीआइआरसं./PAN/GIR No.ABFPG-0725L
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Shri Ashwani Kumar (CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
: 07-07-2025
घोषणाकीतारीख /Date of Pronouncement
: 09-07-2025
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 learned Commissioner of Income Tax (Appeals), National Fearless Appeal Central (NFAC), Delhi [CIT(A)] dated 27-09-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 18-12-2019. The sole grievance of the assessee is confirmation of addition of cash deposits for Rs.216.12 Lacs. The assessee failed to 2
make any representation during assessment proceedings. The assessment was confirmed by Ld. CIT(A) or the same very reasons.
Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is to remit the assessment back to the file of Ld. AO 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. AO. Accordingly, the impugned order is set aside and the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 09-07-2025 (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT ACCOUNTANT MEMBER
Dated: 09-07-2025. 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