NAVEEN SHIVHARE,GWALIOR vs. ACIT-3, GWALIOR

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ITA 184/AGR/2024Status: DisposedITAT Agra28 March 2025AY 2010-11Bench: 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 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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148,Section 34(4)

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

Pronounced: 28.03.2025

Heard together (2 matters)

ITA No.184/Agr/2024
ITA No.185/Agr/2024

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

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.

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