VALIKANDAPURAM GENGAVAN JEYAKUMAR,CHENNAI vs. DCIT, NON CORP. CIRCLE 10(1),, CHENNAI

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-02-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 30-03-2015. In the assessment order, the assessee has been saddled with various additions and disallowance aggregating to Rs.464.98 Lacs.

2 - 2. One of the grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte order. The Ld. AR pleaded for another opportunity of hearing which has been opposed by the revenue.

3. Upon perusal of para 2.1 of impugned order, it could be seen that the assessee was provide with three opportunities of hearing. However, the assessee did not attend the appellate proceedings which led to confirmation of assessment order. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored to first appellate authority for de-novo adjudication by way of a speaking order. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand.

4. The appeal stand allowed for statistical purposes. Order pronounced in the open Court on 25th April, 2023.