SHRI SANDEEP SINGLA,BATHINDA vs. INCOME TAX OFFICER WARD-1 (1), BATHINDA

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ITA 312/ASR/2024Status: DisposedITAT Amritsar07 August 2025AY 2014-15Bench: us. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

Considering the principles of natural justice and potential communication gaps in the faceless assessment regime, the Tribunal set aside the impugned order. It directed the Assessing Officer to conduct a fresh assessment, with the assessee being instructed to present and prove their case without delay.

What were the facts?

The assessee appealed against an assessment for AY 2014-15, framed under sections 147 r.w.s. 144B, regarding an unverified cash deposit of Rs. 12.50 Lacs. The assessee failed to make any representation during the original assessment, and the CIT(A) confirmed the additions. The assessee sought a fresh opportunity of hearing before the lower authorities.

What were the issues?

Whether the assessment was valid when the assessee lacked an adequate opportunity to present their case, especially considering communication issues in the faceless assessment regime.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM

(िनधा�रणवष� / AssessmentYear: 2014-15) Shri Sandeep Singla ITO C/o J. K. Gupta (Advocate) Ward 1(1) बनाम/ Vs. 4702 Hospital Bazar Bathinda 151001. Bathinda-151005, �थायीलेखासं./जीआइआरसं./PAN/GIR No.AKBPS-6930-N (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Sh. Pranav Gupta (Advocate) –Ld.AR ��थ�कीओरसे/Respondentby : Sh. Charan Dass (Addl. CIT) – Ld. Sr DR सुनवाईकीतारीख/Date of Hearing : 24-07-2025 घोषणाकीतारीख /Date of Pronouncement : 07-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 18-04- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 30-03-2022. From case records, it could be seen that to verify the sources of cash deposit of Rs.12.50 Lacs, the assessee’s return of income was subjected to scrutiny but the assessee failed to make any representation during assessment proceedings. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

2.

Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we set aside the impugned order and direct Ld. AO to make fresh assessment with a direction to the assessee to plead and prove its case forthwith.

3.

The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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