PARMINDER SINGH S/O INDER SINGH,AMLOH vs. ITO WARD-1, MANDI GOBINDGARH

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ITA 1210/CHANDI/2024Status: DisposedITAT Chandigarh04 June 2025AY 2017-18Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter to the file of the Assessing Officer for de novo assessment, granting the assessee an opportunity to present its case and evidence, considering principles of natural justice and potential communication gaps in the faceless regime.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) concerning an assessment framed under section 144 based on best judgment. The primary issue was the addition of a cash deposit of Rs. 11.32 Lacs.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the AO due to procedural reasons and principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144

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: 2017-18) Shri Parminder Singh ITO (S/o Shri Inder Singh) Ward 1, बनाम/ Vs. VPO Salana Jeewan Singh Wala Mandi Gobindgarh. Amloh, Punjab-147301 �थायीलेखासं./जीआइआरसं./PAN/GIR No.CZKPS-5657-J (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Shri S.K.Mukhi (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-06-2025 घोषणाकीतारीख /Date of Pronouncement : 04-06-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017- 18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11-11-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 01-12-2019. The sole grievance of the assessee is addition of cash deposit for Rs.11.32 Lacs. The assessee apparently withdrew first appeal but now has filed further appeal before us. The Ld. AR has stated that the assessee is very much interested to contest the impugned addition and accordingly, sought another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

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.

The appeal stand allowed for statistical purposes. Order pronounced on 04-06-2025. Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 04-06-2025.1 आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

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