VIMALA,BANGALORE vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI , CHENNAI

The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeals)

During appellate proceedings, the Ld.CIT(E), however, observed that the assessee had neither complied with the notices issued nor filed any documentary evidences in support of its contentions. In view of the above, the ld.CIT(E) passed an ex- parte order and dismissed the appeal of the assessee on merits.

Aggrieved by the order of ld.CIT(E), the Assessee has filed this captioned appeal before this Tribunal.

The Ld. Counsel for Assessee submitted that the notice of hearing issued by the ld. CIT(E) was not received by the assessee.

We have heard the rival submissions and gone through the order of the ld.CIT(A). We are of the considered opinion that in the interest of justice, the Assessee should be given last opportunity to appear and file the relevant evidence/documents to substantiate the addition of cash deposit before the Ld. CIT (A) in its appellate proceedings. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits subject to cost of Rs.2,000/- (Rupees Two thousand) which shall be deposited preferably by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.CIT(A) whose shall proceed for hearing the aforesaid appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case failing which Ld.CIT(E) shall be at liberty to proceed with the aforesaid appeal on merits as per law.