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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA
आदेश / O R D E R
Per V. Durga Rao, Judicial Member:
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-2, Chennai in dated 16.12.2019 relevant to the Assessment Year 2013-14.
When this appeal was taken up for hearing, the learned Counsel for the assessee has submitted that the Ld. CIT(A) passed an ex-parte order on 16.12.2019 and submitted that the assessee could not appear before the Ld. CIT(A) as the circumstances were beyond his control.
He further prayed that one more opportunity may be given to the assessee to substantiate his case before the A.O.
On the other hand, the learned Departmental Representative has supported the orders of the authorities below.
We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.
In this case, the assessee has appeared before the A.O and filed some details. When the A.O has isued show cause notice in variuos issues, no reply was given to the show cause notice before the A.O.
Accordingly, the A.O has completed the assessment u/s. 143(3) of the Income Tax Act, 1961 on 30.03.2016. On appeal, the Ld. CIT(A) confirmed the order of the A.O without giving any reaons on ex-parte.
Therefore, in the interest of justice and also by following the principles of natural justice, we are of the view that one more opportunity should be given to the assessee to substantiate his case before the A.O.
Accordingly, the order passed by the Ld. CIT(A) is set aside and remit
3 -: the matter back to the file of the A.O to adjudicate this appeal denovo in accordance with law, after giving reasonable opportunity to the assessee. We also direct the Assessee to appear before the Ld. A.O on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.