SANJEEV KUMAR,CHAMBA vs INCOME TAX OFFICER, DALHOUSIE

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. 124 /CHANDI/2025
(िनधाŊरणवषŊ / Assessment Year: 2012-13)
Shri Sanjeev Kumar
Mohalla Sapri Chamba
Himachal Pradesh
बनाम/ Vs.
ITO
Dalhousie
Himachal Pradesh.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. BLQPS-2939-L
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by : Sh. Sachit Gupta (CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. 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)
1. 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 27-06-2024
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 20-12-2019. In the assessment order, Ld. AO made addition of cash deposits for Rs.25.99
Lacs. The assessee failed to make any submissions before Ld. AO. The 2

Ld. CIT(A) also confirmed the assessment for the same very reasons.
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. 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.
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

SANJEEV KUMAR,CHAMBA vs. INCOME TAX OFFICER, DALHOUSIE