SB ENTERPRISES,NAGAPATTINAM vs. ITO, NCW-15(1), CHENNAI

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A), Prayagraj, [CIT(A)] dated 18.11.2024 for Assessment Year 2017-18.

At the outset, the Ld.AR of the assessee brought to our notice that the appeal has been filed belatedly by ‘206’ days and assessee has filed an affidavit explaining the cause for the delay. Having gone through the contents of the same, we find that cause for delay was reasonable, so we excuse the same and proceed to hear the assessee’s appeal on merits.

Brief facts of the case are that the AO made addition of Rs.4,24,428/- u/s.69 of the Act. Aggrieved by the addition, the assessee filed appeal before the ld. CIT(A). However, before the ld.CIT(A), assessee didn’t appear, hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the orders of AO. Hence, assessee is further in appeal before us.

Before us also, the ld. Counsel submitted that while adjudicating the matter the ld. CIT(A) has not considered the evidences filed before the AO. He further pleaded for one more opportunity to file the evidence before the CIT(A). The Ld. Addl. CIT-DR pleaded for dismissal of the appeal on the ground that the assessee has not filed supporting evidences with regard to the addition before the ld. CIT(A).

We have gone through the orders of lower authorities and submission addressed by the ld. Departmental Representative. We are of the considered view that in the interest of justice, assessee should be given one more opportunity before the ld.CIT(A) to file all relevant evidences/documents to prosecute his cases. Therefore, in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld.CIT(A) for de novo adjudication of appeal. The Ld.CIT(A) who shall proceed for de novo adjudication of appeal after providing proper (AY 2017-18) M/s. SB Enterprises opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which, the Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.