Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The grievance of the assessee in captioned appeals is common i.e., the first appeal has been dismissed on technical ground for want of condonation of delay. The assessment has also been framed on best judgment basis u/s 144 r.w.s. 147 since the assessee failed to make any representation before lower authorities and remained non-cooperative.
The only prayer made by Ld. AR is another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to restore the assessment, in all the years, to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case and file requisite documents forthwith.
All the appeals stands allowed for statistical purposes. Order pronounced on 28th August, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीTितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF