MITHA RAM,MANDI GOBINDGARH vs. NATIONAL FACELESS , DELHI
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
VIRTUAL HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ ITA No. 744/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2018-19)
Shri Mitha Ram
1, Village Mudhria
Mandi Gobindgarh-140405. बनाम/
Vs.
National Faceless
E-Assessment Centre
Delhi.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AVKPR-7146-M
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : None (Adj. Application)
ŮȑथŎकीओरसे/Respondent by :
Ms. Tarundeep Kaur (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
23-06-2025
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) 2018-19 arises out of an ex-parte order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-04-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 24-05-2021. In the assessment order, Ld. AO made certain additions u/s 68 & 69C. The Ld.
CIT(A) dismissed the appeal in limine for want of any submissions from the assessee. Aggrieved, the assessee is in further appeal before us.
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 with a direction to the assessee to plead and prove its case.
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