NARESH KUMAR, B-XXIV-1024, HARCHARAN ROAD, SAMRALA ROAD, LUDHIANA,PUNJAB vs. NFAC, JURISDICTIONAL ASSESSING OFFICER, ITO WARD 2(1), LUDHIANA, PUNJAB
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं. / ITA No.837/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2019-20)
Shri Naresh Kumar
B-XXIX-1024, Harcharan Road,
Samrala Road, Ludhiana. 141001
बनाम/ Vs.
ITO. Ward No. 2(1),
Ludhiana.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. ACZPK-0419-N
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Sh. Sudhir Sehgal (Adv) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Smt. Kusum Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
08-04-2025
घोषणाकीतारीख /Date of Pronouncement
:
21-04-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 07-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 144B of the Act on 17-01-2024. The sole grievance of the assessee is confirmation of addition u/s 69A for Rs.372.38 Lacs and u/s 68 for Rs.50 Lacs. The Ld. CIT(A) confirmed the same for want of any reply from the assessee which is evident from Para-3 of the impugned order. Aggrieved, the assessee is 2
in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing before lower authorities which has been opposed by Ld. CIT-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). 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 substantiate its case forthwith.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 21-04-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT लेखा सद˟ /ACCOUNTANT MEMBER
Dated: 21-04-2025. 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