Loading judgment…
Facts
The assessee filed an appeal for Assessment Year 2012-13 against an order confirming the assessment. The Assessing Officer assessed total income at Rs.42.80 Lacs due to lack of satisfactory explanation from the assessee. The CIT(A) confirmed this assessment.
Held
The Tribunal, considering natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity to present their case. The impugned order was set aside, and the appeal was restored to the CIT(A) for a fresh adjudication.
Key Issues
Whether the assessee should be given another opportunity to present their case before the CIT(A) due to potential communication gaps in the faceless regime.
Sections Cited
147, 144
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:2012-13) बनाम/ Sh. Devesh Bidua Income-tax Officer, 13, Ravi Nagar, Gwalior Ward 3(1), Gwalior. Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AKOPB-2548-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) 2012-13 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 29-10-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s. 144 of the Act on 08-12-2019. In the assessment order, Ld. AO assessed total income at Rs.42.80 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.
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.