CHARANJIT SINGH SON OF SH. LAKHMIR SINGH, H.NO. 23, GUJJARWAL BET, P.O. CHAUNTA, LUDHIANA,PUNJAB vs. INCOME TAX OFFICER III(2), JAO, THE INCOME TAX OFFICER-3(1), LUDHIANA, PUNJAB
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, CHANDIGARH
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं. / ITA No.1005/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2012-13)
Shri Charanjit Singh
(S/o Sh. Lakhmir Singh)
H. No. 23, Gujjarwal Bet P.O.
Chaunta, Ludhiana.
बनाम/ Vs.
ITO-Ward No.III(2)
Ludhiana
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. HXIPS-0526-P
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Sh. Sudhir Sehgal (Advocate). – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Sh. Vivek Vardhan, (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
26-03-2025
घोषणाकीतारीख /Date of Pronouncement
:
01-04-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order passed by of learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 28-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 147 r.w.s. 144 of the Act on 22-1-2019. The assessee has failed to appear before any of the lower authorities. The Ld. AR has 2
pleaded for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
2. In the assessment order, Ld. AO has made assessment of cash deposit for Rs.18.93 Lacs for want of any reply from the assessee. The Ld. CIT(A) did not admit the appeal on the ground that the assessee did not pay advance tax. Aggrieved, the assessee is in further appeal before us.
3. It is seen that the assessee is a non-filer and therefore, the question of payment of advance tax would not arise. Nevertheless, 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. AO. Accordingly, the impugned order is set aside and the assessment is restored back to the file of Ld. AO for de novo assessment after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith.
4. The appeal stand allowed for statistical purposes.
Order pronounced on 01-04-025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT लेखा सद˟ /ACCOUNTANT MEMBER
Dated: 01-04-2025. 3
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