NAVEEN SHIVHARE,GWALIOR vs. ACIT-3, GWALIOR
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.
In the assessment order for AY 2010-11 passed u/s 143(3) r.w.s. 148 on 09-02-2015, Ld. AO made certain additions and assessed total income at Rs.883.17 Lacs. Similar assessment was framed for AY 2011- 12. The stand of Ld. AO, for both the years, was confirmed by Ld. CIT(A) for want of any representation from the assessee. Aggrieved, the assessee is in further appeal before us. 3. 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 orders are set aside and both the appeals stand 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 cases forthwith. 4. Both the appeals stand allowed for statistical purposes. 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