M/S. NANGUNERI MILK PRODUCER COMPANY LIMITED, TIRUNELVELI,NANGUNERI TOWN,TIRUNELVELI vs. INCOME TAX OFFICER, WARD 1, TIRUNELVELI, INCOME TAX OFFICE, TIRUNELVELI

Aforesaid appeal by assessee for Assessment Year (AY) 2022-23 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 03-10-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 27-03-2024. The sole grievance of the assessee is denial of deduction u/s. 80PA. The assessee has failed to appear during first appeal. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. 2. Keeping in mind the principles of natural justice, we deem it fit to provide another opportunity to the assessee to substantiate its case before Ld. CIT(A). Accepting the prayer of Ld. AR, the appeal is restored back to Ld. CIT(A) for denovo adjudication on merits with a direction to the assessee to substantiate its case. 3. The appeal stand allowed for statistical purposes. Order pronounced on 05th February, 2025. (MANU KUMAR GIRI) ाियक सद# / JUDICIAL MEMBER (MANOJ KUMAR AGGARWAL) लेखा सद# / ACCOUNTANT MEMBER