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Facts
The assessee appealed an order confirming an addition of Rs. 21 Lacs for cash deposits due to lack of satisfactory explanation, made by the Assessing Officer under sections 143(3) r.w.s. 147 of the Act. The CIT(A) had confirmed this addition.
Held
Considering principles of natural justice and potential communication gaps in the faceless regime, the Tribunal decided to grant the assessee another opportunity to present their case before the CIT(A).
Key Issues
Whether the assessee should be granted another opportunity of hearing before the CIT(A) for the addition of cash deposits due to lack of satisfactory explanation.
Sections Cited
143(3), 147
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:2009-10) Dilshad Mohammad Kurreshi Income-tax Officer, बनाम/ Near Bijali Ghar Office, M.S. Road, Ward 1, Morena. Vs. Joura City B.O. Joura, Morena (MP) �थायीलेखासं./जीआइआरसं./PAN/GIR No. AVUPK-0607-J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rajendra Sharma, 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) 2009-10 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 12-08-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 12-12-2017. In the assessment order, Ld. AO made addition of cash deposit for Rs.21 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 has pleaded for another opportunity of hearing 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.