V.SUNDARAMOORTHY,CHENNAI vs. ITO,NCW9(4), CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of the order of learned Commissioner of Income Tax (Appeals)- 10, Chennai [CIT(A)] dated 12-03-2020 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 29-12- 2018.

At the time of hearing none appeared for the assessee. The hearing notice has returned back un-served. Upon perusal of impugned order, it could be seen that none appeared for assessee during appellate proceedings and the appeal was dismissed for want of condonation of delay of 20 days. 3. The Registry noted the delay of five days in the appeal which we are inclined to condone keeping in view the adverse situation arising out of Covid-19 Pandemic. The Ld. Senior DR pleaded for dismissal of the appeal. 4. On perusal of assessment order, it could be seen that the returned income of Rs.5.43 Lacs has been assessed at Rs. 175.92 Lacs after certain additions. Though, the assessee preferred further appeal, however, it remained non-compliant as noted in para-3 of the impugned order. It was also noted that there was a delay of 20 days in the appeal. Accordingly, the appeal was dismissed. Aggrieved, the assessee is in further appeal before us. 5. Although we concur with the submissions of the Ld. Sr. DR that the assessee has remained negligent in attending the proceedings before lower authorities, however, keeping in view the principles of natural justice, we set aside the impugned order and restore the matter back to the file of the Ld. CIT(A). The Ld. CIT(A) shall consider the issue of condonation of delay leniently and if the appeal is admitted, adjudicate the appeal by way of speaking order. The assessee, in turn, is directed to substantiate its case failing which Ld. CIT(A) shall be at liberty to dispose- off the appeal on the basis of material on record. 6. The appeal stands allowed for statistical purposes.