SHEREE MAA CHINTPURNI ALLOYS,PUNJAB vs. NFAC DELHI JURISDICTIONAL OFFICER WARD 1 GOBINDGARH, PUNJAB
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
HYBRID HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपीलसं./ ITA No.859/CHANDI/2023
(िनधाŊरणवषŊ / Assessment Year: 2018-19)
Sheree Maa Chintpurni Alloys
Dharam Mill Road
Mandi Gobindgarh147301
बनाम/ Vs.
ITO
Mandi Gobindgarh.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No.ABQFS-7118-E
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Sudhir Sehgal (Advocate) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Smt. Kusum Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
04-06-2025
घोषणाकीतारीख /Date of Pronouncement
:
आदेश / O R D E R
Per Laliet Kumar (Judicial Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Central (NFAC), Delhi [CIT(A)] dated 30-10-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 12-04-2021. The sole grievance of the assessee is assessment of estimated business income and confirmation of addition u/s 68. The Ld.
CIT(A) has confirmed the same for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing before lower authorities which has been opposed by Ld. CIT-DR.
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 09-06-2025. (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER
Dated: 09-06-2025. 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