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Facts
The assessee's appeal arose from an order confirming additions under sections 69A and 68. The additions were confirmed by the CIT(A) due to the assessee's lack of reply to the lower authorities.
Held
The Tribunal set aside the impugned order and restored the appeal to the file of the CIT(A) for de novo adjudication, granting the assessee another opportunity to present its case, considering the principles of natural justice and potential communication gaps.
Key Issues
Whether the assessee should be granted another opportunity for hearing before the CIT(A) to substantiate its case, considering principles of natural justice and faceless regime communication gaps.
Sections Cited
147, 144B, 69A, 68
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. 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 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.
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.
The appeal stand allowed for statistical purposes. Order pronounced on 21-04-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT लेखा सद� /ACCOUNTANT MEMBER Dated: 21-04-2025. 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 ASSISTANT REGISTRAR
ITAT CHANDIGARH