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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: Ms. MADHUMITA ROY & SHRI BHAGIRATH MAL BIYANI
O R D E R PER Ms. MADHUMITA ROY - JM:
The instant appeal filed by the assessee is directed against the order dated 23.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 29.01.2016 passed by the Income Tax Officer-1(3), Bhopal under section 147/143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2008-09 whereby and whereunder the addition of Rs.2Lakhs has under investment on account of unknown sources has been confirmed.
None appeared on behalf of the assessee at the time of hearing.
(Rajshree Singh Deo vs. ITO) Asst.Year.– 2008-09 - 2 -
We have heard the Ld.DR. Ld. DR has brought to our notice that in the appellate proceedings in spite of repeated opportunity given to the assessee no explanation in support of her claim was furnished, which is, in fact, appearing at paragraph No.6.3 of the order impugned before us. Thus, the submission made by the Ld.DR seems to be acceptable. However, in the present facts and circumstances for the ends of justice, we think it fit and proper to grant a further opportunity of being heard to the assessee to represent her case in support of her claim before the Ld.AO. Thus, we set aside this issue to the file of the Ld.AO with a direction upon him to consider the same afresh and to pass a reasoned order upon granting opportunity of being heard to the assessee and also to consider the evidence which assessee may choose to file at the time of hearing of the matter.
In the result, assessee’s appeal is allowed for statistical purposes.
This Order pronounced in Open Court on 14/09/2022
Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 14/09/2022 TRUE COPY S. K. Sinha, Sr. PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Indore 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,