JITENDRA KUMAR,BHARATPUR vs. ITO WARD 4(2)(1), FARRUKHABAD
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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)
Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 24-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 19-12-2019. At the time of hearing, none appeared for assessee despite notice. The Ld. Sr. DR pleaded for dismissal of the appeal. In the assessment order, Ld. AO made addition u/s 68 for Rs.18.53 Lacs. Though the assessee preferred first appeal, it failed to
make any representation therein which led to confirmation of assessment order. Aggrieved, the assessee is in further appeal before us. 2. Though the assessee has remained negligent, however, keeping in mind the principles of natural justice, we deem it fit to provide another opportunity 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 Ld. CIT(A) for denovo adjudication with a direction to the assessee to substantiate its case. 3. The appeal stand allowed for statistical purposes. Order pronounced on 18th February, 2025.
Sd/- Sd/- (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) 6ाियक सद7 /JUDICIAL MEMBER लेखा सद7 / ACCOUNTANT MEMBER Dated: 18-02-2025 Mks आदेश की 9ितिलिप अ;ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु2/CIT 4. िवभागीय�ितिनिध/DR 5. गाड8फाईल/GF ASSISTANT REGISTRAR
ITAT AGRA