UNIQUE INSURANCE SERVICES,LUDHIANA vs INCOME TAX OFFICER, WARD 6(1) , 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

आयकरअपीलसं./ ITA No. 1077/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2017-18
Unique Insurance Services
759/1 Near Punjabi Bhawan
Bharat Nagar Chowk, Ludhiana.
बनाम/
Vs.
ITO Ward 6(1)
Aaykar Bhawan, Rishi Nagar
Ludhiana.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AABFU-6174-G
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) and Ms. Shruti Khandewal (Adv.) – Ld. ARs
ŮȑथŎकीओरसे/Respondent by :
Dr Ranjit Kaur (Addl.CIT) – Ld. Sr. DR

सुनवाईकीतारीख/Date of Hearing
:
02-07-2025
घोषणाकीतारीख /Date of Pronouncement
:
03-07-2025

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 Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 27-08-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 09-03-2022. The sole grievance of the assessee is confirmation of addition u/s 69A for Rs.59.83 Lacs. The assessee failed to appear during assessment proceedings. The 2

first appeal was filed with a delay of 278 days. The Ld. CIT(A) dismissed the appeal in limine on delay. On merits also, the Ld. CIT(A) did not admit the additional evidences as filed by the assessee and confirmed the assessment. Aggrieved the assessee is in further appeal before us wherein Ld. AR seek disposal of appeal on merits in the light of additional evidences.
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. The delay before Ld. CIT(A) stand condoned.
3. The appeal stand allowed for statistical purposes.

Order pronounced on 03-07-2925. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 03-07-2025. 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

UNIQUE INSURANCE SERVICES,LUDHIANA vs. INCOME TAX OFFICER, WARD 6(1) , LUDHIANA