What did the Tribunal hold?

The Tribunal accepted the assessee's plea for another opportunity to present their case. The assessment was restored to the AO for fresh consideration, directing the assessee to plead and prove their case.

The assessee filed an appeal for AY 2017-18 against an order of the CIT(A) which confirmed the assessment made by the AO on best judgment basis. The initial assessment was Rs. 28.84 Lacs, later reduced to Rs. 16.25 Lacs by a rectification order.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the AO after the CIT(A) denied it for lack of fresh explanation.

Jaswant Singh, Ropar vs ITO | ITAT Chandigarh 2025

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2017-18) Shri Jaswant Singh ITO. Ward No. 2(2), C/o Tej Mohan Singh Ropar बनाम/ Vs. Advocate # 527 Sector 10-D Chandigarh-160011 �थायीलेखासं./जीआइआरसं./PAN/GIR No. EKNPS-9555-M (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Tej Mohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 15-05-2025 घोषणाकीतारीख /Date of Pronouncement : 16-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. 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 29-04-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 05-12-2019. The sole grievance of the assessee is assessment of income at Rs.28.84 Lacs. The total income was subsequently reduced to Rs.16.25 Lacs due to rectification order. The Ld. CIT(A) confirmed the same for want of any fresh explanation from the assessee. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

Accepting the prayer of Ld. AR, we restore the assessment back to the file of Ld. AO for fresh consideration with a direction to the assessee to plead and prove its case.

The appeal stand allowed for statistical purposes. Order pronounced on 16-05-2025.

JASWANT SINGH ,ROPAR vs. INCOME TAX OFFICER, ROPAR

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