J.EBENEZER,CHENNAI vs. ITO NON CORPORATE WARD 13(3), CHENNAI

When the appeal was taken up for hearing, the ld. Counsel for the assessee has submitted that assessment under section 143(3) of the Income Tax Act, 1961 [“Act” in short] was completed on 31.03.2016 by making various additions. The assessee preferred an appeal before the ld. CIT(A) against the assessment order. It was further submission that without giving proper opportunity of being heard to the assessee, the ld. CIT(A) has dismissed the appeal of the assessee and thus, the ld. Counsel prayed that one more opportunity may be given to the assessee to substantiate his claim 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 simply dismissed the appeal filed by the assessee by observing that the assessee has not discharged his primary onus by furnishing supporting documents in support of his claim. To meet the ends of natural justice, we are of the opinion that one more opportunity should be afforded to the assessee to substantiate his claim before the ld. CIT(A). Accordingly, we set aside the appellate order and remit the matter back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after affording meaningful opportunity of being heard to the assessee to substantiate his claim.

In the result, the appeal filed by the assessee is allowed for statistical purposes.