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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 01-03-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s 147 of the Act on 10-03-2015. In the assessment order, Ld. AO re-computed capital gains.
The first appeal was filed with a delay of 2802 days and accordingly, dismissed in limine. The Ld. AR has sought another opportunity before Ld. CIT(A) which has been opposed by revenue.
It is clear that first appeal was filed with inordinate delay of 2802 days. Nevertheless, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee to explain the delay before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo consideration. The assessee has to explain the inordinate delay and the adjudication may be done accordingly. Needless to add that opportunity of hearing shall be granted to the assessee. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3rd July, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) �ाियक सद" /JUDICIAL MEMBER लेखा सद" / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated :03-07-2024 DS आदेशकीFितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF