MANOJ KUMAR JAIN,AGRA vs. CIT APPEALS, AGRA

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ITA 30/AGR/2023Status: DisposedITAT Agra28 March 2025AY 2017-2018Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, decided to grant another opportunity to the assessee. The impugned order was set aside, and the appeal was restored to the file of the CIT(A) for de novo adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an order confirming additions of cash deposit and business income. The assessee failed to substantiate its case before lower authorities. At the hearing, neither the assessee nor their representative appeared.

What were the issues?

Restoration of appeal to CIT(A) for de novo adjudication to provide the assessee with an opportunity to substantiate their case.

Which sections of the Income-tax Act were involved?

Section 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

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 27-11-2019. The sole grievance of the assessee is confirmation of addition of cash deposit for Rs.10.50 Lacs and estimation of business income at Rs.3.65 Lacs. The assessee failed to substantiate its stand before lower authorities. At the time of hearing, none appeared for assessee and accordingly, the appeal was heard with the able assistance of Ld. Sr. DR who pleaded for dismissal of the appeal.

2.

Keeping in mind the principles of natural justice, 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 as indicated upon conclusion of hearing. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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