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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANOMOHAN DAS
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 02-01-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 21-12-2016. 2. One of the grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte orders. The Ld. AR has pleaded for another opportunity which has been opposed by revenue.
2 - 3. We find that the assessee did not attend the appellate proceedings despite being provided with opportunity of hearing. 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. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand.
The appeal stand allowed for statistical purposes.
Order pronounced in the open Court on 24th April, 2023.