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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. Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-05-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 31-12-2018.
The Registry has noted delay of one day in the appeal, the condonation of which has been sought by Ld. AR. Considering the period of delay, the delay is condoned and we proceed with adjudication on merits.
The only prayer made by Ld. AR is another opportunity of hearing before lower authorities since the impugned order is an ex-parte order. The Ld. DR pleaded for dismissal of the appeal.
Accepting the plea of Ld. AR, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by speaking order with a direction to the assessee to substantiate its case and file requisite documents forthwith.
The appeal 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 आदेशकीYितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. !"थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF