THE CUDDALORE DISTRICT CENTRAL CO-OP. BANK LTD.,CUDDALORE vs. ACIT, CIRCLE-1, , CUDDALORE

आयकर अपीलीय अिधकरण ‘बी’’ Ɋायपीठ चेɄई मŐ।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ 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.2669/Chny/2024
(िनधाŊरणवषŊ / Assessment Year: 2018-2019 )

The Cuddalore District Central Co-
Operative Bank Limited,
No.1, Beach Road,
Cuddalore 607 001. [PAN:AAAAT 7716R]
Vs. The Assistant Commissioner of Income Tax,
Circle 1,
Cuddalore.

(अपीलाथȸ/Appellant)

(Ĥ×यथȸ/Respondent)
अपीलाथȸ कȧ ओर से/ Appellant by : Shri G. Akash , Advocate for Shri. K.
Ravi, Advocate
Ĥ×यथȸ कȧ ओर से /Respondent by : Ms. D. Komali Krishna, CIT.

सुनवाई कȧ तारȣख/Date of Hearing
: 18.12.2024
घोषणा कȧ तारȣख /Date of Pronouncement
: 09.01.2025

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/250/2024-25/1068009690(1) dated 27.08.2024. The assessment was framed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax/
Income-tax Officer, National e-Assessment Centre, Delhi u/s. 250 of the Income Tax
Act, 1961 (hereinafter the ‘Act’) for the assessment year 2018-19 vide order dated
27.08.2024. 2. We have heard the rival contentions and perused the material on record. We found that the ld. CIT(A) has issued notices on three occasions and the assessee did not respond, hence, the ld. CIT(A) has dismissed the appeal ex-parte on the merits of the grounds of appeal raised by the assessee.
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 9th day of January, 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 :09-01-2025
KV
आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy to :
1. अपीलाथŎ/Appellant