THE PATRAN B R CHBS LIMITED DHANDIAL ROAD NEAR POST OFFICE, PATRAN S.O PATRAN PATIALA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO THE INCOME TAX OFFICER WARD SAMANA , PUNJAB

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ITA 1037/CHANDI/2024Status: DisposedITAT Chandigarh21 May 2025AY 2015-2016Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, considering principles of natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity to present its case before the CIT(A) on merits.

What were the facts?

The appeals concerned Assessment Years 2015-16 and 2019-20, arising from orders where the CIT(A) refused to condone the delay in filing appeals. The original assessments were framed under Section 144 r.w.s. Section 147 of the Act, involving additions of unexplained money.

What were the issues?

Whether the assessee should be granted a de novo opportunity before the CIT(A) to substantiate its case, despite a delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 69A

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

Heard together (2 matters)

ITA No. 1037/CHANDI/2024
ITA No. 1038/CHANDI/2024

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench

1.

Aforesaid appeals have identical facts. First, we take up appeal for Assessment Year (AY) 2015-16 which arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 17-08-2024 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 147 of the Act on 29-12- 2023. The assessment has been framed on best judgment basis wherein Ld. AO made addition of unexplained money u/s 69A for Rs.614.79 Lacs. The Ld. CIT(A) did not admit the appeal for want of 2 condonation of delay of 65 days. Similar are the facts in AY 2019-20. Aggrieved, the assessee is in further appeal before us in both the years. The Ld. AR has prayed for 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. CIT(A). However, The same shall come at a cost of Rs.10,000/- for both the appeals which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Prime Minister’s National Relief Fund’. The proof of the same shall be furnished by the assessee to Ld. CIT(A) who shall proceed for de novo adjudication on merits without raising the issue of delay. The assessee is directed to substantiate its case forthwith.

3.

Both the appeals stand allowed for statistical purposes. Order pronounced on 21-05-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER लेखा सद" /ACCOUNTANT MEMBER Dated: 21-05-2025. 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

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