SMT. PANKAJ KUMARI ,ALIGARH vs. ITO WARD -4(1)(3), ALIGARH

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ITA 427/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2011-12Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the appeal to the file of the CIT(A) for de novo adjudication. The assessee was granted another opportunity to substantiate its case before the CIT(A).

What were the facts?

The assessee's appeal for AY 2011-12 was dismissed by the CIT(A) for want of satisfactory explanation. The AO had made various additions to the assessee's income. The assessee is aggrieved by the CIT(A)'s order.

What were the issues?

Whether the assessee was provided with a sufficient opportunity to present its case before the lower authorities. The need for a fresh hearing due to potential communication gaps in the faceless regime.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

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:2011-12) Smt. Pankaj Kumari Income-tax Officer, बनाम/ 3/417, Vijay Apartment, Ward 4(1)(3), Aligarh. Vikram Colony Vs. Ramghat Road, Aligarh. �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADTPK-9335-G (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) 2011-12 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 03-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 143(3) of the Act on 11-12-2018. In the assessment order, Ld. AO made various additions and determined total income at Rs.53.24 Lacs for want of any satisfactory explanation from the assessee. The Ld. CIT(A) confirmed the assessment for the very same 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 298 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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