JAYARAMAN SEKAR,CHENNAI vs. ITO, NON-CORPORATE WARD-19(3), CHENNAI

At the time of hearing of captioned appeal, Ld. AR sought condonation of delay of 193 days. The Ld. AR submitted that the assessee was not aware of the dismissal of appeal which led to delay in filing of the appeal. An affidavit to that effect has been placed on record. The Ld. Sr. DR opposed condonation of delay.

After going through the contents of the affidavit and keeping in mind principle of natural justice, the bench deems it fit to condone the delay and accordingly, the appeal is admitted for adjudication on merits.

The Ld. AR sought another opportunity of hearing before Ld. CIT(A) since the impugned order is an ex-parte order. The Ld. AR 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 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.