P.MANI,PERAMBALUR vs. ACIT,CENTRAL CIRCLE-1, TRICHY

These appeals filed by the assessee are delayed by 25 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the appeals for adjudication.

These appeals are posted for consideration of early hearing and accordingly, by granting early hearing, the appeals were taken up for hearing.

At the time of hearing, the ld. Counsel for the assessee has submitted that the ld. CIT(A) passed ex-parte order and in the interest of natural justice, he prayed that one more opportunity may be given to the assessee to substantiate his case before the ld. CIT(A).

On the other hand, the ld. DR has not raised any objection.

We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. On perusal of the appellate order, we find that the ld. CIT(A) has given several opportunities and the assessee could not appear before the ld. CIT(A) due to circumstances beyond his control being COVID-19 pandemic period. Hence, we are of the opinion that one more opportunity should be given to the assessee. Accordingly, we set aside the ex-parte order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after affording an opportunity of being heard to the assessee to substantiate his claim.

In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 22nd March, 2022 at Chennai.