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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 28-04-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 20-11-2019. The assessee has failed to appear before both the authorities. 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 assessment is restored back to the file of Ld. AO for denovo assessment 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 आदेशकीUितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. !"थ�/Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF