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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by confirmation of certain addition for Assessment Year (AY) 2011-12, the assessee is in further appeal before us. None appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that requisite details were not furnished by the assessee. 2. In the assessment order, the assessee was saddled with disallowance of Rs.71.40 Lacs for want of TDS on certain payments.
2 - Though the assessee preferred further appeal, it did not file any reply to the hearing notices which led to dismissal of appeal. Aggrieved, the assessee is in further appeal before us.
Though we concur that the assessee has remained negligent in attending the first appellate proceedings, however, keeping in mind the principle of natural justice, we deem it fit to prove another opportunity of hearing to the assessee. Therefore, the appeal stand restored back to the file of Ld. CIT(A) for fresh adjudication after affording adequate opportunity of hearing the assessee. The assessee is directed to substantiate it stand failing which Ld. CIT(A) shall be at liberty to proceed with adjudication on the basis of material on record.
The appeal stand allowed for statistical purposes.
Order pronounced on 22nd June, 2022.