LAKSHMANAN DAYALAN,,CHENNAI vs. ITO, NCW - 9 (5),, CHENNAI

When the matter was taken up for hearing through video conferencing, none appeared before us on behalf of the Assessee despite issuance of notice. Therefore, we proceed to dispose of this appeal ex-parte, after hearing the learned Departmental Representative.

The learned Departmental Representative has not raised any objection for remitting the matter back to the file of the learned Commissioner of Income Tax (Appeals).

On perusal of the records, I find that even before the learned Commissioner of Income Tax (Appeals) the Assessee has neither appeared nor produced the requisite details or accounts to substantiate his claim, which shows that the Assessee is not evincing any interest in pursuing his appeal. Therefore, in the interest of justice and also by following the principles of natural justice, I am 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, the order passed by the learned Commissioner of Income Tax (Appeals) is set aside and remitted back to the file of the learned Commissioner :- 3 -: 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 /Chny/2019 is allowed for statistical purpose.