VARINDA SHARMA,RAJPURAHO, NILPUR, PATIALA vs. INCOME TAX OFFICE, WARD-1, BARNALA
1
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. 391 /CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2012-13)
Ms. Varinda Sharma
House No. 19A, Guru Arjan Dev Colony
Rajpura H.O Nilpur, Patiala-140401
बनाम/
Vs.
ITO - Ward -1
K.C. Road
Barnala.148101
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. EHMPS-5893-E
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Sh. Ashok Goyal (CA) and Shri Nikhil Goyal
(CA) – Ld. ARs
ŮȑथŎकीओरसे/Respondent by :
Ms. Tarundeep Kaur (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
25-06-2025
घोषणाकीतारीख /Date of Pronouncement
:
01-07-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 263 of the Act on 28-12-2018. The sole grievance of the assessee is confirmation of addition of unexplained investment for Rs.27.19 Lacs. The assessee failed to 2
substantiate the same during the course of assessment proceedings.
The position remained the same during first appeal and accordingly, the assessment was confirmed against which the assessee is in further appeal before us. The Ld. AR has pleaded that the assessee is in a position to substantiate the sources of investment and accordingly, sought another opportunity of hearing before lower authorities. The same has been opposed by Ld. CIT-DR.
2. Keeping in mind the principles of natural justice and considering the plea of Ld. AR, 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 01-07-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 01-07-2025
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