SHRI. RAMESH M PUROHIT,MUMBAI vs. ITO-29(3)(1), MUMBAI

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2013-14) Shri Ramesh M. Purohit Income tax Officer-29(3)(1) बनाम/ Shop 10, JBD CHSL Bandra Kurla Complex J.M. Road, Bhandup (W) Mumbai-400 051 Vs. Mumbai-400 078 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAXPP-0396-D (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Shri Rajendra Joshi-Sr.DR सुनवाई की तारीख/ : 24/05/2021 Date of Hearing घोषणा की तारीख / : 24/05/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by confirmation of certain addition of Rs.52.60 Lacs during Assessment Year (AY) 2013-14, the assessee is in further appeal before us. Though none appeared for assessee, however, after going through impugned order, it could be observed that the assessee could not effectively substantiate his stand before first appellate authority which resulted into confirmation of action of Ld. AO.

2 Shri Ramesh M. Purohit Assessment Year: 2013-14 2. The Ld. Sr. DR pleaded for dismissal of appeal. However, keeping in view the principle of natural justice, the bench deem it fit to grant another opportunity to the assessee to defend his stand. Accordingly, the issue is set-aside to Ld. CIT(A) for passing a speaking order with a direction to the assessee to substantiate his stand failing which Ld. CIT(A) shall be at liberty to proceed with the adjudication of the appeal.