SHANTHI GOLD HOUSE,CHENNAI vs. ITO NON CORPORATE WARD-1(6), CHENNAI

At the time of hearing, none appeared for assessee. The Ld. CIT- DR pleaded for dismissal of the appeal on the ground that no submissions were made by the assessee during revisional proceedings also.

Upon perusal of impugned order, it could be seen that the assessment order was subjected to revision on certain points which are enumerated in para-2 of the impugned order. Though the assessee was put to show-cause, however, the assessee failed to make any submissions. Accordingly, the assessment was set aside and Ld. AO was directed to redo the assessment. Aggrieved the assessee is in further appeal before us. In one of the grounds, the assessee has pleaded that the assessee sought adjournment and the order was passed without sufficient opportunity of hearing.

Though we concur with the submissions of Ld. CIT-DR that the assessee has remained negligent before revisional authority, however, keeping in view the principle of natural justice, we direct Ld. Pr. CIT to grant another opportunity of hearing to the assessee to defend its case and take a fresh call on the revision. The Ld. Pr. CIT is at liberty to proceed with the revision in case the assessee fails to substantiate its case. 5. The appeal stand allowed for statistical purposes. Order pronounced on 21st July, 2022.