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

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.

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.

The appeal stand allowed for statistical purposes. Order pronounced on 19th February, 2025.