What did the Tribunal hold?

The Tribunal, in the interest of natural justice, granted the assessee another opportunity for a hearing. The appeal was restored to the CIT(A) for fresh adjudication with a direction for the assessee to substantiate its case.

The assessee did not appear during the appellate proceedings before the CIT(A), which led to the confirmation of the assessment order. The assessee's counsel requested another opportunity for a hearing.

What were the issues?

Whether the assessee should be granted another opportunity for hearing before the CIT(A) after failing to appear in the initial proceedings.

Bhojan Microfinance Private… vs ITO | ITAT Chennai 2023

Income Tax Appellate Tribunal, “B” 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) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 11-04-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 20-12-2019.

Upon perusal of para-4 of impugned order, it could be seen that the assessee did not appear during appellate proceedings which resulted into confirmation of assessment. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.

Keeping in mind the principle of natural justice and accepting the prayer made by ld. AR, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to substantiate its case.

The appeal stand allowed for statistical purposes. Order pronounced on 25th July, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :25-07-2023 DS आदेशकीTितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. !"थ�/Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF

BHOJAN MICROFINANCE PRIVATE LIMITED,NILGIRI vs. ITO-WARD 2, OOTY, OOTY

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