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Before: Shri Inturi Rama Rao & Shri Duvvuru RL Reddy
O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 5, Chennai, dated 30.11.2018 relevant to the assessment year 2013-14. Besides challenging the issue on merits, the assessee has mainly challenged the ex-parte order passed by the ld. CIT(A).
Brief facts of the case are that the assessee is an individual and filed her return of income for the assessment year 2013-14 on 31.10.2013 admitting income of ₹. 26,56,630/-. The Assessing Officer completed scrutiny assessment under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 by determining the assessed income of the assessee at ₹.3,29,08,680/- after making addition towards income from other sources.
The assessee carried the matter in appeal before the ld. CIT(A). Despite sufficient opportunities given, none appeared on behalf of the assessee nor filed adjournment letter/written submission. Thus, after considering the facts of the case, the ld. CIT(A) confirmed the assessment and dismissed the appeal filed by the assessee.
On being aggrieved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee prayed for one more opportunity of being heard to the assessee to present his case before the first appellate authority for deciding the issues under appeal.
On the other hand, the ld. DR has submitted that sufficient opportunities were given to the assessee and thereafter the ld. CIT(A) decided the issue on merits and objected for offering any more opportunity to the assessee.
We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, against various additions made in the assessment order, the assessee preferred further appeal before the first appellate authority. Since there was no response from assessee against posting the appeal for hearing on 27.09.2018, 10.10.2018, 25.10.2018 and 20.11.2018, the ld. CIT(A) proceeded to conclude the issues on merits and confirmed the assessment order. Since the ld. Counsel for the assessee has prayed for one more opportunity of being heard to the assessee, to meet the ends of justice, we direct the ld. CIT(A) to give one more opportunity of being heard to the assessee and adjudicate the issues afresh in accordance with law. In case, the assessee failed to avail the opportunity as may be given by the ld. CIT(A), the appellate order already passed by the ld. CIT(A) stands confirmed.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 24th September, 2019 in Chennai.