SRI ARUMUGA COTTSPIN PRIVATE LIMITED,COIMBATORE vs. CIT(A)-19, COIMBATORE`

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

2 - 2. The assessee has filed concise grounds of appeal as well as certain additional grounds of appeal. During hearing, Ld. AR, drawing our attention to the impugned order, submitted that the assessee’s appeal has been dismissed primarily for non-appearance and the additions have been confirmed by non-speaking order. The Ld. DR, on the other hand, submitted that the assessee failed to appear before the appellate authority as is evident from para-5 of the impugned order and the assessee’s own negligence has resulted into the confirmation of the assessment order.

3. Having heard rival submissions and after going through the orders of lower authorities, our adjudication would be as under.

4. The assessee has been assessed u/s. 143(3) on 30-12-2018 wherein the total income has been determined at Rs. 810.80 Lacs after certain addition of suppression of sales as well as certain addition u/s 68. Though the assessee preferred further appeal before Ld. CIT(A), however, it failed to attend the appellate proceedings despite being provided with various opportunities of being heard. Consequently, the assessment order was confirmed primarily for non-appearance. Aggrieved, the assessee is in further appeal before us.

5. We are of the considered opinion that though the assessee has remained negligent in attending the appellate proceedings, however, keeping in view the principal of natural justice, we deem it fit to set aside the impugned order and restore the appeal back to the file of the Ld. CIT(A) for re-adjudication by way of speaking order. Adequate opportunity of hearing shall be provided to the assessee and the assessee, in turn, is directed to substantiate its claim failing which Ld.

CIT(A) shall be at liberty to proceed with the appeal on the basis of material on record. 6. The appeal stands allowed for statistical purposes.

Order pronounced on 09th February, 2022.