SIVASUBRAMANIAM VINODHKUMAR,MADURAI vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX, MADURAI

The grievance of the assessee in captioned appeal is confirmation of addition of Rs.35.60 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 on 28.12.2019. The assessment as well as appellate order is an ex-parte order. Aggrieved, the assessee is in further appeal before us.

The Ld. AR, appearing for assessee, sought another opportunity of hearing before Ld. AO. The Ld. AR also undertook to substantiate its case in case another opportunity was given. The Ld. Sr. DR opposed the same. Keeping in mind the principle of natural justice, the bench deems it fit to grant another opportunity of hearing to the assessee. Accordingly, the orders of lower authorities are set aside and the assessment is restored back to the file of Ld. AO for de novo assessment after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case. 3. The appeal stand allowed for statistical purpose.