C S M ENTERPRISES,CHENNAI vs. INCOME TAX OFFICER, NCW19(4), CHENNAI

The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi [‘CIT(A)’ in short] dated 17.01.2025 for Assessment Year 2014-15 conforming penalty u/s 271(1)(c) of the Act.

Brief facts of the case are as under:

Before us, the ld. Counsel for assessee submitted that the assessee has inadvertently not noticed the notices for hearings. He prayed for an opportunity before the ld.CIT(A) to prosecute the case diligently. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.

Though we some extent concur with the submissions of Ld.DR, however, keeping in mind the reasons given, we are of the view that the reasons given for the non-appearance before the ld.CIT(A) is seems sufficient cause. Hence, we direct the ld.CIT(A) to hear the appeal on merits. Needless to say, that the ld.CIT(A) will follow the principle of natural justice and grant opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of the Ld. CIT(A) for hearing on merits. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law.