RUPINDER GARG,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA , PATIALA

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 Central (NFAC), Delhi [CIT(A)] dated 25-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-12-2019. The sole grievance of the assessee is confirmation of protective addition of Rs.230.39 Lacs. The registry has noted delay of 147 days in the appeal which stand condoned. The Ld. AR stated that the substantive assessment is pending for adjudication before Ld. first appellate authority. The outcome of the same would have direct bearing on the fate of this appeal. Having heard rival submissions and upon perusal of case records, the appeal is disposed-off as under. 2. Upon perusal of impugned order, it could be seen that the protective addition has been confirmed for want of any representation from the assessee. Considering this fact as well as the fact that the substantive assessment is already pending for adjudication before Ld. first appellate authority which would have direct bearing on the fate of this appeal, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication in the light of outcome of substantive assessment. The assessee is directed to plead and prove its case. 3. The appeal stand allowed for statistical purposes.