SYDHA MOHAMMED MOHAMMED YASIN,NAMAKKAL vs. ITO WARD 1, TIRUCHENGODE

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 31-10-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 25- 09-2019. In the assessment order, Ld. AO made addition of cash deposits. It could be seen that the assessee has failed to appear before any of lower authorities. The registry has noted a delay of 124 days in the appeal. During hearing before us, Ld. AR has pleaded for admission of appeal and sought another opportunity of hearing before lower authorities which has vehemently been opposed by Ld. Sr. DR.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we condone the delay and deem it fit to grant another opportunity to the assessee to substantiate its case. The same would come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned CIT(A) who shall proceed for de novo adjudication after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits on the basis of material on record. 3. The appeal stand allowed for statistical purposes. Order pronounced on 8th August, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :08-08-2024 DS आदेशकीIितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु@/CIT Salem. 4. िवभागीय�ितिनिध/DR 5. गाडEफाईल/GF