RAVI SINGH,MORAR GWALIOR vs. INCOME TAX OFFICER, GWALIOR

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ITA 204/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2020-21Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity of hearing before the CIT(A).

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which confirmed the assessment order disallowing deduction u/s 54B due to lack of satisfactory explanation. The assessee's AR requested another opportunity for hearing before the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the CIT(A) for substantiating their case regarding the deduction u/s 54B.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 54B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Pronounced: 22.04.2025

(िनधा�रणवष� / Assessment Year:2020-21) Shri Ravi Singh Income-tax Officer, बनाम/ NH-44, Gwalior Bye Pass, Ward 2(2), Gwalior. Near Toll Tax, Dongarpur, Vs. Morar (MP). �थायीलेखासं./जीआइआरसं./PAN/GIR No. APMPG-2567-D (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. S.C. Jain (CA) – Ld. AR � थ�कीओरसे/Respondent by : Sh. Sukesh Kumar Jain, CIT-DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 29-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 144B of the Act on 13-09-2022. In the assessment order, Ld. AO disallowed deduction u/s 54B for want of any satisfactory explanation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The Ld. AR pleaded for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR. The registry has noted delay of 119 days in the appeal which stand condoned.

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 u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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