VIJENDER ANJAAN,PANCHKULA V. INCOME TAX OFFICER, WARD NO 5, PANCHKULA

ITA 430/CHANDI/2025

AI Insights

The case involves an appeal by Shri Vijender Anjaan against the order of the Commissioner of Income Tax (Appeals), which confirmed an assessment made by the Assessing Officer. The assessment was based on best judgment under sections 147 and 144 of the Income Tax Act, concerning a cash deposit of Rs. 220.49 Lacs, due to the absence of any representation from the assessee. The Tribunal acknowledged the potential communication issues in the faceless appeal process and granted a de novo hearing to ensure fair assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774402 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR LD.
• Assessee Lawyers: RISHAB GUPTA LD
• Keywords: Set aside; Additional evidence; Principle of natural justice
• Section: 147; 11; 2

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.430/CHANDI/2025 (िनधाŊरण वषŊ / Assessment Year: 2012-13) Shri Vijender Anjaan C/o M K Aggarwal & Associates SCO 1 First Floor, Sector 11 Panchkula.134113 बनाम/ Vs. ITO Ward No.5 Sector 2 Panchkula 134113 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AGIPA-9902-D (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Rishab Gupta (CA ) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 09-09-2025 घोषणाकीतारीख /Date of Pronouncement : 10-09-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13-11- 2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 147 r.w.s. 144 of the Act on 10-12-2019 wherein Ld. AO made addition of cash deposit for Rs.220.49 Lacs for want of any representation from the assessee. The Ld. CIT(A) confirmed Printed from counselvise.com 2 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. The Ld. AR has also filed additional evidences in support of assessee’s claim. 2. Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to plead and prove its case forthwith. The Ld. AO shall consider all the evidences as put forth by the assessee. 3. The appeal stand allowed for statistical purposes. Order pronounced on 10-09-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 10-09-2025 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "