P AND R AGRI ENERGY PRIVATE LIMITED,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH

आयकरअपीलसं./ ITA No. 807/CHANDI/2024 (िनधाŊरणवषŊ / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ ITA No. 808/CHANDI/2024 (िनधाŊरणवषŊ / Assessment Year: 2011-12) M/s P&R Agri Energy Pvt. Ltd. 2nd Floor Quiet Office No.7 Sector 35-A Chandigarh बनाम/ Vs. ITO Ward 4(4) Room No.528 5th Floor Aaykar Bhawan Sector 17-D, Chandigarh. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAECP-9841-P (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent)

Aforesaid twin appeals by assessee for Assessment Years (AY) 2010- 11 & 2011-12 have identical facts. The appeal for AY 2010-11 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144 of the Act on 29-12-2016. In this year, Ld. AO made addition u/s 68 for Rs.134.25 Lacs. The assessee remained non-compliant during first appeal and accordingly, the assessment was confirmed by Ld. CIT(A). The assessment as well as appellate order for AY 2011-2 is on similar lines. Aggrieved, the assessee is in further appeal before us by way of present appeals. 2. The Ld. AR drew attention to the documents as placed in the paper- book and stated that various documents were filed during first appeal which were not, at all, considered by Ld. CIT(A). The Ld. AR stated that the assessee is in a position to substantiate its case before lower authorities if granted another opportunity of hearing. Reference has been made to the decision of Hon’ble High Court of Punjab and Haryana in the case of Munjal BCU Centre for innovation and Entrepreneurship vs. CIT (CWP-21028-2023 (O&M) dated 04-03-2024 to support the said plea. The same has been opposed by Ld. Sr. DR. 3. Considering the facts of the case, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned orders, for both the years, are set aside and the appeals are 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. 4. Both the appeals stand allowed for statistical purposes.