M/S. MANGAL TIRTH ESTATE LTD.,,CHENNAI vs. DCIT, CORPORATE CIRCLE - 4(1),, CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals)-8, Chennai [CIT(A)] dated 27-09-2019 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 26-12-2017. Upon perusal of impugned order, it could be seen that the order is an ex-parte order since assessee failed to attend appellate 2 - proceedings despite being provided with various opportunities of hearing as noted by Ld. CIT(A) in para-2 of impugned order. Consequently, the appeal was dismissed for non-prosecution.

The Ld. AR pleaded for restoration of appeal back to the file of Ld. CIT(A) by submitting that assessee undertake to appeal before lower authorities. The Ld. DR submitted that assessee’s own negligence resulted into dismissal of the appeal.

Though we concur that the assessee has remained negligent in attending appellate proceedings, however, keeping in view the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the appeal stand restored back to the file of Ld. CIT(A) for fresh adjudication by way of speaking order with a direction to the assessee to substantiate his stand.

The appeal stands allowed for statistical purposes. Order pronounced on 21st December, 2021.