PARMINDER SINGH S/O INDER SINGH,AMLOH vs. ITO WARD-1, MANDI GOBINDGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं. / ITA No.1210/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2017-18)
Shri Parminder Singh
(S/o Shri Inder Singh)
VPO Salana Jeewan Singh Wala
Amloh, Punjab-147301
बनाम/ Vs.
ITO
Ward 1,
Mandi Gobindgarh.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No.CZKPS-5657-J
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri S.K.Mukhi (Advocate) – Ld. AR
ŮȑथŎकीओरसे/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)
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 2
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.
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 04-06-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 04-06-2025.1
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