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Facts
The assessee filed appeals for Assessment Years 2010-11 and 2011-12, which arose from orders of the CIT(A) confirming the Assessing Officer's assessments. The AO had made additions to the assessee's income for both years. The CIT(A) had confirmed these additions for want of any representation from the assessee.
Held
The Tribunal, considering the principles of natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity to be heard by the CIT(A). The impugned orders were set aside, and the appeals were restored to the file of the CIT(A) for de novo adjudication.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the CIT(A) to substantiate its case, considering the principles of natural justice and potential communication issues.
Sections Cited
143(3), 148, 34(4)
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeals by assessee for Assessment Years (AY) 2010- 11 and 2011-12 arises out of separate orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] both dated 11-01-2023 in the matter of separate assessments framed by Ld. Assessing Officer [AO] for these years. The Ld. AR has pleaded for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.