RAGHOGARH VIJAYPUR TRANSPORT COOPERATIVE CREDIT SOCIETY LIMITED,RAGHOGARH, DORANA GUNA vs. INCOME TAX OFFICER, GUNA, GUNA

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ITA 508/AGR/2024Status: DisposedITAT Agra19 February 2025AY 2007-08Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the appeal to the CIT(A) for de novo adjudication. This was done to provide the assessee with another opportunity to be heard, considering principles of natural justice and potential communication gaps in the faceless regime.

What were the facts?

The assessee's appeal for AY 2007-08 was confirmed by the CIT(A) due to the assessee's lack of effective representation. The assessee is now seeking another opportunity to be heard by the lower authorities.

What were the issues?

Whether the assessee should be granted another opportunity of hearing before the lower appellate authority, considering the principles of natural justice and the circumstances of the case.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” 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)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2007-08 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Kolkata [CIT(A)] dated 20-09-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 16-12-2009 making certain additions in the hands of the assessee. The Ld. CIT(A) confirmed the same for want of any effective representation from the assessee. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.

2.

Keeping in mind the principles of natural justice and considering the possibility of communication gaps in the 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. Order pronounced on 19th February, 2025.

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