SUBHAS CHAND SURANA,CHENNAI vs. ACIT NON CORPORATE CIRCLE 6, CHENNAI

The appeal filed by the Assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-5, Chennai in dated 09.10.2017 pertaining to assessment year 2013 - 2014.

There is a delay of 190 days in this appeal. We have gone through the affidavit filed by the Assessee and find that there is sufficient cause to condone the delay. Accordingly, the delay is condoned.

When the appeal is called for hearing through video conferencing, we find that the Assessee could not appear before the learned Commissioner of Income Tax (Appeals). Therefore, the learned Commissioner of Income Tax (Appeals) has passed an ex-parte order.

By considering the facts and circumstances of the case and by following the principles of natural justice, we are of the view that one more opportunity may be given to the Assessee to substantiate his case before the learned Commissioner of Income Tax (Appeals). Accordingly, we set aside the order passed by the learned Commissioner of Income Tax (Appeals) and remit the matter back to the file of the learned Commissioner of Income Tax (Appeals) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the Assessee. We also direct the Assessee to appear before the learned Commissioner of Income Tax (Appeals) on the date of hearing without fail. In view of the above, the appeal filed by the Assessee is allowed for statistical purpose.

In the result, the appeal filed by the Assessee in is allowed for statistical purpose. Order pronounced on 7th January, 2021 in Chennai.