ARUNACHALAM ,CHENNAI vs. ITO, NCW 15(1), CHENNAI

The effective ground of appeal in this appeal of assessee is against confirmation of addition of Rs. 1,78,87,550/- made by A.O u/s. 69A of the Act.

The Ld. A.R has contended that the A.O has made the addition of Rs. 1,78,87,550/- u/s. 69A of the Act on the basis of credit entry in the bank account. The A.O has passed the order ex-parte without considering the debit entry and the Ld. CIT(A) has also confirmed the addition without considering any documents. The Ld. A.R further contended that the assessee could not comply before the A.O, because of the Covid-19 pandemic and the Ld. CIT(A) has not afforded the proper opportunity.

We have heard both the parties and gone through the orders of the authorities below. On perusal of the order of the Ld. CIT(A), we find that the order has been passed by Ld. CIT(A) ex-parte for the non- compliance of the assessee. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the Ld. CIT(A). Accordingly, we set aside the order passed by the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to adjudicate this appeal afresh in accordance with law, after giving reasonable :- 3 -: opportunity to the assessee. We also direct the Assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes.