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Facts
The assessee's appeal arose from an order confirming an addition of Rs. 18.04 Lacs made by the AO on account of cash deposits. The assessee had failed to appear before the lower authorities.
Held
While acknowledging the assessee's negligence, the Tribunal, in the interest of natural justice, decided to grant another opportunity for hearing.
Key Issues
Whether to grant an opportunity of hearing to the assessee despite previous non-appearance and negligence.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
(िनधा9रणवष9 / Assessment Year: 2013-14) Mr. Parveez Ahmed Khan ITO बनाम/ G4-A, First Phase, 769, Spencer Plaza, Non-Corporate Ward-9(1) Vs. Anna Salai, Chennai-600 002. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAQPK-5837-K (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri S.M.Khaja Muyudeen (FCA) - Ld. AR � थ�कीओरसे/Respondent by : Shri Ashwin D Gowda (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 22-10-2024 घोषणा की तारीख /Date of Pronouncement : 22-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee arises out of an order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 18-06-2024 in the matter of assessment framed by the Ld.AO u/s.147 r.w.s 144 of the Act on 30-09- 2021. In the assessment order, Ld. AO made addition of cash deposits for Rs.18.04 Lacs. The Ld. CIT(A) confirmed the same. It could be seen that the assessee has failed to appear before any of the lower authorities.
During hearing, Ld. AR has prayed for another opportunity of hearing to the assessee which has been opposed by Ld. Sr. DR.
Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to substantiate its case. Accordingly, the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case.
The appeal stand allowed for statistical purposes. Order pronounced on 22nd October, 2024.