HARBHAJAN SINGH,MOHALI vs. INCOME TAX OFFICER, MOHALI

Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] dated 30-05-2023 in the matter of an assessment framed by Ld. AO on best judgment basis u/s 144 r.w.s. 147 of the act on 05-12-2018. In the assessment order, Ld. AO made addition of undisclosed investment for Rs.37.35 Lacs for want of any reply from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reason. Aggrieved, the assessee is in further appeal before us.

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 after affording reasonable opportunity of hearing to the assessee. The assessee is directed to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. Order pronounced on 02-06-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER