POORAN CHAND BANSAL,GWALIOR vs. THE INCOME TAX OFFICER - 2(3), GWALIOR

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ITA 434/AGR/2024Status: DisposedITAT Agra22 April 2025AY 2013-14Bench: 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 principles of natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity to present their case before the CIT(A). The impugned order was set aside, and the appeal was restored for de novo adjudication.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) which confirmed additions made by the AO for AY 2013-14. The AO had determined total income at Rs. 80.90 Lacs due to lack of satisfactory explanation. The assessee is aggrieved by this order and has filed a further appeal.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) for proper adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

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:2013-14) Shri Pooran Chand Bansal Income-tax Officer, बनाम/ F-151, Harishankar Puram, Ward 2(3), Gwalior. Vs. Lashkar, Gwalior-474001. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AKSPB-8168-N (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) 2013-14 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 08-05-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 05-12-2018. In the assessment order, Ld. AO made various additions and determined total income at Rs.80.90 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. Sr. DR has pleaded for dismissal of the appeal.

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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