What did the Tribunal hold?

The ITAT set aside the impugned order and restored the appeal to the CIT(A) for de novo adjudication. The assessee was granted another opportunity to substantiate its case after affording reasonable hearing.

The Assessing Officer made additions to the assessee's total income, which were confirmed by the CIT(A). The assessee appealed to the ITAT, requesting another opportunity to present their case before the lower authorities.

What were the issues?

Whether the assessee was denied a reasonable opportunity of hearing before the lower appellate authorities, warranting a de novo adjudication.

Sri Krishna Enterprises, Etah vs ITO | ITAT Agra 2025

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:2017-18) बनाम/ Shree Krishna Enterprises Income-tax Officer, 1004, Aruna Nagar, Etah (UP) Ward 4(3)(2), Etah. Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABRFS-1727-L (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Pankaj Gargh, 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) 2017-18 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 23-08-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-12-2019. In the assessment order, Ld. AO made various additions and determined total income at Rs.86.85 Lacs 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.

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.

SRI KRISHNA ENTERPRISES,ETAH vs. ITO WARD 4(3)(2), ETAH

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