SARAVANA HOLDINGS PRIVATE LIMITED,COIMBATORE vs. ITO, CORP.WARD-3, COIMBATORE

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 06-12-2022 in the matter of an intimation issued by Centralized Processing Center, Bangalore (CPC) u/s. 143(1) of the Act on 10-01- 2019.

The Ld. AR, at the outset, pleaded for another opportunity of hearing before Ld. CIT(A) which has been opposed by Ld. Sr. DR. 3. Upon perusal of case records, it could be seen that the return of income was processed u/s. 143(1) of the Act by CPC, Bengaluru on 2 - 10-01-2019. Aggrieved by certain adjustment, the assessee preferred further appeal. However, as noted by Ld. CIT(A) in Para 2 of impugned order, the assessee failed to make any submissions on here occasions. Accordingly, the appeal was dismissed against which the assessee is in further appeal before me.

I find that though the assessee has remained negligent in attending the first appellate proceedings, however, keeping in mind the principle of natural justice, I deem it fit to prove another opportunity of hearing to the assessee. Therefore, the appeal stand restored back to the file of Ld. CIT(A) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate his stand failing which Ld. CIT(A) shall be at liberty to proceed with adjudication on the basis of material on record.

The appeal stand allowed for statistical purposes.