JASBIR SINGH,KURUKSHETRA vs. ITO, WARD-01, KURUKSHETRA
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.144/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2017-18)
Shri Jasbir Singh
Village Dugari
Kurukshetra – 136 118
बनाम/ Vs.
ITO Ward-1
Kurukshetra
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. BGUPS-8033-C
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : None
ŮȑथŎकीओरसे/Respondent by :
Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
सुनवाईकीतारीख/Date of Hearing
:
24-03-2025
घोषणाकीतारीख /Date of Pronouncement
:
24-03-2025
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 25-04-2024 in the matter of an assessment framed by Ld.
Assessing Officer [AO] on best judgment basis u/s. 144 of the Act on 29-11-2019. In the assessment order, Ld. AO made certain addition of cash deposit of Rs.12.97 Lacs. The assessment was confirmed by Ld.
CIT(A) for want of any effective representation from the assessee. At the time of hearing, none appeared for assessee. The Ld. Sr. DR has pleaded for dismissal of the appeal.
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. AO. Accordingly, the impugned order is set aside and the matter of assessment stand 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.
3. The appeal stand allowed for statistical purposes.
Orders pronounced on 24th March, 2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT लेखा सद˟ /ACCOUNTANT MEMBER
Dated: 24-03-2025
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