NIYAZ MANIHAR,MUMBAI vs. ITO- 30(2)(4), MUMBAI, MUMBAI

Aggrieved by confirmation of certain additions for Assessment Years (AY) 2010-11 & 2011-12 vide common order dated 31/07/2019, the assessee is in further appeal before us.

At the time of hearing of appeal, none appeared for assessee. The Ld. DR pleaded for dismissal of appeal by pointing out that the assessee failed to appear before first appellate authority also. Upon perusal of para-7.4 of the impugned order, it is evident that despite notices, the assessee has failed to attend appellate proceedings and consequently, the additions made by Ld. AO were confirmed. 3. Although we concur with Ld. DR’s submissions that the assessee remained negligent, however, keeping in view the principle of natural justice, the bench deems it fit to provide another opportunity to the assessee to substantiate its case before learned first appellate authority. Therefore, the appeals are set aside to the file of Ld. CIT(A) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate its claim failing which Ld. CIT(A) shall be at liberty to proceed with adjudication on the basis of material on record. 3. Both the appeals stand allowed for statistical purpose. Order pronounced on 06th July, 2021.