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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) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-06-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-11-2017.
Upon perusal of impugned order, it could be seen that the appeal of the assessee has been dismissed for non-prosecution. The limited prayer of ld. AR is another opportunity of hearing before Ld. CIT(A).
Accepting the same and keeping in mind the principle of natural justice, 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 stand 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 आदेशकीZितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. !"थ"/Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF