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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
माननीय +ी वी. दुगा1 राव, �ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ (िनधा1रणवष1 / Assessment Year: 2018-19) Shri Velu, NFAC बनाम/ 23, Gangai Amman Koil Street, New Delhi. Vs. Vadapalani, Chennai-600 026. �थायीलेखासं./जीआइआरसं./PAN/GIR No.ACBPV-5244-L (अपीलाथ�/Appellant) : ("#थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri S.P.Chidambaram (Advocate)– Ld.AR "#थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 07-06-2023 घोषणाकीतारीख/Date of Pronouncement : 07-06-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 14-02-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 144B of the Act on 12-06-2021.
During hearing, it transpires that the assessee did not attend the assessment proceedings and accordingly, various additions were made on the basis of material on record. The position remained the same before first appellate authority and accordingly, the assessment was upheld against which the assessee is in further appeal before us.
The Ld.AR placed on record medical records of assessee’s wife and submitted that assessee had reasonable cause for non-appearance before lower authorities. The Ld. AR assured full compliance in case the assessment was restored back to the file of Ld. AO for de novo assessment. The Ld. Sr. DR opposed the same.
After going through case records and keeping in mind the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee to substantiate its case. Accordingly, the impugned order is set aside and assessment is restored back to the file of Ld.AO for de novo assessment with a direction to assessee to appeal before Ld. AO forthwith without seeking any adjournment.
The appeal stands allowed for statistical purposes. Order pronounced on 7th June, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद2/JUDICIAL MEMBER लेखासद2 / ACCOUNTANT MEMBER चे5ईChennai; िदनांकDated : 07-06-2023 DS आदेशकीXितिलिपअ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant2. ��यथ�/Respondent 3. आयकरआयु�त/CIT4. �वभागीय��त�न�ध/DR 5. गाड�फाईल/GF