MOHAMED AKBAR,CHENNAI vs. ITO, NCC-10(3),, CHENNAI
आयकर अपीलीय अिधकरण ‘सी’ Ɋायपीठ चेɄई मŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH, CHENNAI
माननीय ŵी मनोज कुमार अŤवाल ,लेखा सद˟ एवं
माननीय ŵी मनु कुमार िगįर, Ɋाियक सद˟ के समƗ।
BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
आयकरअपील सं./ ITA No.3213/Chny/2024
(िनधाŊरणवषŊ / Assessment Year: 2017-2018)
Mohamed Akbar,
2/2, 1st Street,
GF Apartment, No.2,
Jamalia Perambur High Road,
Chennai 600 012. [PAN: AFEPA 3815Q]
Vs. The Income Tax Officer,
Non Corporate Circle 10(3),
Chennai.
(अपीलाथȸ/Appellant)
(Ĥ×यथȸ/Respondent)
अपीलाथȸ कȧ ओर से/ Appellant by : Shri K. Balasubramanian, Advocate
Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. Aswathy, JCIT.
सुनवाई कȧ तारȣख/Date of Hearing
: 24.02.2025
घोषणा कȧ तारȣख /Date of Pronouncement
: 24.02.2025
आदेश / O R D E R
PER MANU KUMAR GIRI (Judicial Member)
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order
No.ITBA/NFAC/S/250/2024-25/1070298328(1) dated
12.11.2024
for the assessment year 2017-2018. 2. We heard the rival contentions and perused the material available on records.
We find that assessee did not enter appearance before the ld. CIT(A) despite notices issued on 28.06.2024, 16.07.2024, 30.07.2024 , 17.08.2024 and on 16.09.2024 and hence the ld.CIT(A) proceeded on merits and dismissed the appeal and upheld the order of ld. Assessing Officer.
3. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(A) to file all relevant evidences/documents to prosecute his case. Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside this appeal to the file of ld.CIT(A) for denovo adjudication of appeal. The Ld.CIT(A) who shall proceed for denovo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.
4. In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 24th day of February, 2025 (मनोज कुमार अŤवाल)
(मनु कुमार िगįर)
(MANOJ KUMAR AGGARWAL)
लेखा सद˟ / ACCOUNTANT MEMBER
(MANU KUMAR GIRI)
Ɋाियक सद˟ / JUDICIAL MEMBER
चेɄई Chennai:
िदनांक Dated :24-02-2025
KV
आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT, Chennai .
िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF