MITHA RAM,MANDI GOBINDGARH vs. NATIONAL FACELESS , DELHI

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ITA 744/CHANDI/2024Status: DisposedITAT Chandigarh01 July 2025AY 2018-19Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, considering principles of natural justice and potential communication gaps in the faceless regime, decided to afford the assessee another opportunity to present its case before the CIT(A).

What were the facts?

The assessee's appeal arose from an ex-parte order of the CIT(A) who dismissed the appeal for want of submissions. The original assessment order under Section 143(3) included additions under Sections 68 & 69C.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) in light of an ex-parte order?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 68,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2018-19) Shri Mitha Ram National Faceless बनाम/ 1, Village Mudhria E-Assessment Centre Vs. Mandi Gobindgarh-140405. Delhi. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AVKPR-7146-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None (Adj. Application) ��थ�कीओरसे/Respondent by : Ms. Tarundeep Kaur (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 23-06-2025 घोषणाकीतारीख /Date of : 01-07-2025 Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. 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.

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