KULDEEP KAUR GREWAL,JAGRAON vs. INCOME TAX OFFICER, WARD-2, JAGRAON, JAGRAON
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.1175/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2011-12)
Smt. Kuldeep Kaur Grewal w/o Shri Jagdeep Singh
VPO Gagra, Tehsil Jagraon
Ludhiana 142026
बनाम/ Vs.
ITO
Ward 2
Jagraon.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No.CRQPK-0923-H
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by :
Shri Ashwani Kumar (CA) & Ms. Muskan Garg
(CA) – Ld. ARs
ŮȑथŎकीओरसे/Respondent by :
Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
04-06-2025
घोषणाकीतारीख /Date of Pronouncement
:
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
1. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12
arises out of an order of learned Commissioner of Income Tax
(Appeals), National Faceless Appeal Central (NFAC), Delhi [CIT(A)]
dated 08-11-2023 in the matter of an assessment framed by Ld.
Assessing Officer [AO] on best judgment basis u/s. 144 r.w.s.147 of the Act on 26-12-2018. The sole grievance of the assessee is 2
confirmation of addition of cash deposit for Rs.48.50 Lacs. The assessee has failed to make any substantive representation before any of the lower authorities. 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. Sr. 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. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT 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