MOTI LAL YADAV,AGRA vs. ITO, WARD 2(1)(2), AGRA

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 12-03-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 24-12-2019. The sole grievance of the assessee is confirmation of addition of cash deposit for Rs.22 Lacs. At the time of hearing, none appeared for assessee and accordingly, the appeal was heard with the able assistance of Ld.

The assessee’s case was scrutinized to examine the source of cash & credit deposit of Rs.22 Lacs. The assessee had declared income of Rs.3.15 Lacs. Since the assessee failed to respond to hearing notices, the amount of Rs.22 Lacs was added u/s 68 & 69A r.w.s. 115BBE. The Ld. CIT(A) confirmed the assessment for the same very reason. Aggrieved, the assessee is in further appeal before us.

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.

The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) "ाियक सद" /JUDICIAL MEMBER लेखा सद" /ACCOUNTANT MEMBER Dated: 28-03-2025

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