PARVEEN GOYAL,LUDHIANA vs. INCOME TAX OFFICER, WARD-1,, JAGRAON
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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.659/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2011-12)
Shri Parveen Goyal
Flat No. 506-E, Gold Link Apartments
Partap Singh Wala, Ludhiana-141008
बनाम/
Vs.
ITO
Ward-1
Jagraon-142026
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. ABWPG-2721-M
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Gaurav Sharma (CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
21-05-2025
घोषणाकीतारीख /Date of Pronouncement
:
22-05-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 29-03-2024 in the matter of a rectification order passed by Ld. Assessing Officer [AO] u/s. 154 of the Act on 06-01-2022. In the rectification order, Ld. AO has re-computed interest as payable by the assessee u/s 234A. The assessee has remained non-compliant during first appeal.
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2. During hearing, it transpires that first appeal against quantum addition is already pending before Ld. CIT(A). Considering the fact that the same would have direct bearing on this appeal and also in view of the fact that the impugned order is an exparte order, we set aside the impugned order and restore this appeal back to the file of Ld. CIT(A) for fresh adjudication, inter-alia, by considering the outcome of quantum appeal. The assessee is directed to plead and prove its case.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 22-05-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 22-05-2025. 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