NITESH GOYAL,SHIVPURI vs. INCOME TAX OFFICER, SHIVPURI

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ITA 426/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2014-15Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 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?

The Tribunal, considering the principles of natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity to present its case. The impugned order was set aside, and the appeal was restored to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which confirmed the assessment order passed by the AO. The AO had determined total income at Rs. 225.67 Lacs with additions due to lack of satisfactory explanation from the assessee. None appeared for the assessee during the hearing.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) for de novo adjudication.

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” 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:2014-15) Shri Nitesh Goyal Income-tax Officer, बनाम/ Goyal Complex, Sadar Bazar, Shivpuri. Vs. Shivpuri (MP). �थायीलेखासं./जीआइआरसं./PAN/GIR No. AFHPG-8587J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. Sr. 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 22-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 144B of the Act on 26-03-2022. In the assessment order, Ld. AO determined total income at Rs.225.67 Lacs after various additions 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. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. The registry has noted delay of 159 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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