NANDANVAN SEAMLESS DEVELOPERS LLP,CHENNAI vs. ACIT, NCC-5(1), CHENNAI

आदेश / O R D E R

PER ABY T. VARKEY, JM:

1. along with an affidavit and stated that his [(Shri Vishal Surana the Designated partner of assessee-LLP)] mother being Smt. Snehlata Surana Jain was getting sainthood (Diksha ascetic journey–monastic life/spiritual detaching themselves from earth/World); and for that holy ceremony he was engaged in the preparation at Veeratyan, Rajgir, Bihar; and therefore, prays that one more opportunity may be granted to the assessee. In this context, we note that the assessee had approached the Hon’ble Madras High Court in WP No.7800 of 2022 and the Hon’ble Court had passed an order on 05.09.2023 directing the First Appellate Authority to dispose off the assessee’s appeal within six months from the date of receipt of copy of the order of the Hon’ble High Court and therefore, the Ld.CIT(A) finding no response from the assessee (supra) had no other alternative but to pass the impugned order. Therefore, the First Appellate Authority can’t be faulted for passing the order within the time limit set by the Hon’ble High Court. However, since the assessee himself has raised Ground No.1, wherein, he assails the action of the Ld.CIT(A) for violation of natural justice and filed affidavit for non-appearance before the Ld.CIT(A) as noted (supra), for the ends of justice and fair play, we give one more opportunity to the assessee and set aside the impugned order of the Ld.CIT(A) and restore the appeal back to the file of the Ld.CIT(A) with a direction to adjudicate the grounds of appeal raised by the assessee in accordance to law; and the assessee is directed to file relevant documents/written submissions to substantiate its grounds of appeal and the Ld.CIT(A) to pass speaking order after hearing the assessee.