PISTA BAI,CHENNAI vs. ITO NON CORPORATE WARD-5(4), CHENNAI

This appeal filed by the Assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-5, Chennai in dated 24.10.2019 relevant to the assessment year 2016-17.

We have heard the ld. DR, perused the materials available on record and gone through the orders of authorities below. On perusal of the records, we find that before the Ld. CIT(A), despite sufficient opportunity had been given to the assessee, there was no representation from the assessee either in the form of physical appearance or written submission. Thus, while reproducing the assessment order, the Ld. CIT(A) concluded the appellate order by confirming the addition made by the AO, without adjudicating the issue on merits. Therefore, in the interest of justice and also by following the principles of natural justice, we are of the view that one more opportunity may be given to the assessee to substantiate her case before the Ld. CIT(A). Accordingly, the order passed by the Ld. CIT(A) is set aside and remitted the matter back to the file of the Ld. CIT(A) 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 Ld. CIT(A) on the date of hearing 3 -: without fail to represent her case. 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 is allowed for statistical purpose.