AMIT PAL SINGH,AGRA vs. COMMISSIONER OF INCOMETAX (APPEALS), NFAC-DELHI
Facts
The assessee filed an appeal for AY 2010-11 against a penalty order of Rs. 3.48 Lacs levied by the AO and confirmed by the CIT(A). The assessee had not made any representation during the first appeal before the CIT(A). The assessee's AR prayed for another opportunity of hearing before lower authorities.
Held
Considering the principles of natural justice and potential communication gaps in the faceless regime, the Tribunal decided to grant the assessee another opportunity to present its case. The impugned order was set aside and the case was restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the lower authorities for substantiating its case, especially in light of the faceless regime.
Sections Cited
271(1)(c)
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
IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 85/Agr/2023 (िनधा�रणवष� / Assessment Year: 2010-11) बनाम/ Shri Amit Pal Singh ITO-1(1)(1) 11A, Old Idgah Colony, Agra Agra Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No.AYAPS-6609-P (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Anil Kumar Jain, Adv.- Ld. AR ��थ�कीओरसे/Respondent by : Shri Shailendra Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 13-02-2025 घोषणाकीतारीख /Date of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 16-03-2023 in the matter of penalty levied by Ld. Assessing Officer [AO] u/s. 271(1)(c) for Rs.3.48 Lacs vide order dated 26-06- 2018. The assessee failed to make any representation during first appeal and accordingly, the penalty was confirmed against which the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing before lower authorities 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. 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.
Sd/- Sd/- (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) �ाियक सद� /JUDICIAL MEMBER लेखा सद� /ACCOUNTANT MEMBER Dated: 28-03-2025 आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR
ITAT AGRA
