DURAISAMY ARUL,VILLUPURAM vs. ITO, WARD -2, VILLUPURAM

The grievance of the assessee in captioned appeal is confirmation of addition of Rs.19.06 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 on 19.12.2018. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings. Accordingly, the additions were sustained against which the assessee is in further appeal before us.

The Ld. AR, appearing for assessee, sought another opportunity of hearing before lower authorities. 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 impugned order is set aside and the assessment is restored back to the file of Ld. AO for de novo assessment on merits after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case. 3. The appeal stand allowed for statistical purpose. Order pronounced in open court on 28th November, 2023.