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Facts
The assessee appealed against an assessment order where the AO made an addition of Rs. 72.14 Lacs on account of unsubstantiated cash deposits. The CIT(A) confirmed this addition. The assessee's primary request was for another opportunity of hearing before the lower authorities.
Held
The Tribunal, citing principles of natural justice, set aside the impugned order and restored the appeal to the file of the CIT(A) for fresh adjudication. The assessee was directed to plead and prove its case forthwith.
Key Issues
Whether the assessee should be granted another opportunity of hearing before the lower authorities for substantiating its claim of cash deposits.
Sections Cited
147, 144B, 143(3)
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Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & SHRI UDAYAN DASGUPTA, JM
(िनधा�रणवष� / Assessment Year: 2015-16) Shri Kirpal Singh ITO Ward बनाम/ VPO Souna, Nawanshahr Nawanshahr Vs. Distt SBS Nagar, Punjab - 144516 Punjab - 144516 �थायीलेखासं./जीआइआरसं./PAN/GIR No. DNMPS-1690-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Nirmal Mahajan (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Charan Dass Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 03-02-2026 घोषणाकीतारीख /Date of Pronouncement 04-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015- 16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 08-02-2025 in the matter of an assessment framed by Ld. AO u/s 147 r.w.s. 144B on 02-03-2023. The registry has noted delay of 21 days which stand condoned.
In the assessment order, Ld. AO made addition of cash deposit for Rs.72.14 Lacs since the claim of the assessee remained unsubstantiated. The Ld. CIT(A) confirmed the assessment for the same very reasons. 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, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case forthwith.
The appeal stands allowed for statistical purposes. Order pronounced on 04th February, 2026.