CHANDER MOHAN,SHIMLA vs INCOME TAX OFFICER, SHIMLA

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.102/CHANDI/2025
(िनधाŊरणवषŊ / Assessment Year: 2016-17)
Shri Chander Mohan
Dhingu Dhar Nath Bhawan
Sanjauli, Himachal Pradesh 171006
बनाम/
Vs.
ITO
Ward 01,
Shimla.171003
̾थायीलेखासं./जीआइआरसं./PAN/GIR No.ALMPM-9895-N
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/ Appellant by :
Ms. Isha Sharma (Advocate) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Sh. Vivek Vardhan (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) 2016- 17 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Central (NFAC), Delhi [CIT(A)] dated 19-12-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 29-11-2018. The sole grievance of the assessee is assessment of agricultural income of Rs.28.32 Lacs as ‘income from other sources’

which has been confirmed by Ld. CIT(A). The assessee has failed to appear before any of lower authorities. 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. 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. 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

CHANDER MOHAN,SHIMLA vs. INCOME TAX OFFICER, SHIMLA