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Income Tax Appellate Tribunal, “B” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2015-16) Shri Ranganathan Balaji ITO 408, Jasmine Court, C Block, 4th floor बनाम CHE-C-(105) (1), Mount Poonamalle High Road, Chennai / Vs. Kattupakkam, Chennai-600 082. �थायीलेखासं./जीआइआरसं./PAN/GIR No. APTPB-1925-M (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri D. Hema Bhupal (JCIT)-Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
At the time of hearing, none appeared for assessee. However, upon perusal of impugned order, it could be seen that the assessee failed to make any representation during appellate proceedings. The Ld. Sr. DR pleaded for dismissal of the appeal. We find that in the assessment order, the assessee has been saddled with addition of Rs.12.23 Lacs. The Ld. CIT(A) confirmed the same since the assessee failed to make any representation during appellate proceedings. Aggrieved, the assessee is in further appeal before us.
Keeping in mind the principle of natural justice, the bench deems it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case.
The appeal stand allowed for statistical purpose. Order pronounced in open court on 28th November, 2023.