JASWANT SINGH ,ROPAR vs. INCOME TAX OFFICER, ROPAR

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. 2. 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. 3. The appeal stand allowed for statistical purposes. Order pronounced on 16-05-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER