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Facts
The assessee filed an appeal against an order of the CIT(A) which confirmed an addition of Rs. 28.34 Lacs made by the AO on account of bank credits for want of satisfactory explanation. The assessee's AR requested for another opportunity of hearing before the lower authorities.
Held
The Tribunal considered the principles of natural justice and the possibility of communication gaps in the faceless regime, and decided to grant another opportunity of hearing to the assessee.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the lower authorities, considering the principles of natural justice.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year:2014-15) Shri Dinesh Income-tax Officer, बना Village Barobara Kalan Ward 2(1)(1), Agra. म/ Near Primary School Vs. Shamshabad Road, Fatehabad. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BSDPD-1685-A (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Amit Goyal, Adv. – Ld. AR � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. 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) 2014-15 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 22-08-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 144 of the Act on 21-03-2022. In the assessment order, Ld. AO made addition of bank credits for Rs.28.34 Lacs for want of any satisfactory explanation from the assessee. The Ld. CIT(A) confirmed the same substantially 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.
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 u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.