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Income Tax Appellate Tribunal, HYDERABAD ‘ SMC ’ BENCH, HYDERABAD.
Before: SHRI S.S. GODARA
O R D E R This assessee’s appeal for the Asst. Year 2017-18 arise from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi’s order dt.05.11.2021 passed in the case No. ITBA/NFAC/S/250/2021-22/1036738603(1) involving proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’).
None appeared on behalf of the assessee, therefore, case was heard exparte. Heard learned DR.
2 ITA 36/Hyd/2022 2. The assessee's sole substantive grievance herein challenge both the lower authorities’ action making 69A r.w.s. 115BBE addition of Rs.11,10,161 in the course of section 144 proceedings as upheld in the CIT(A)’s exparte order.
There is hardly any dispute that the lower appellate order under challenge has been passed during Covid 19 pandemic outbreak involving lockdown restrictions at various levels; and that too, without hearing the assessee. Faced with this situation, I deem it appropriate to restore the instant appeal back to the CIT(A) for his appropriate adjudication in light of section 250(6) of the Act within three effective opportunities of hearing.
This assessee's appeal is allowed for statistical purposes in above terms.