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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI SS VISWANETHRA RAVI & SHRI JAGADISH
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2017-18 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 19.08.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 31.12.2019. :- 2 -:
The Ld. Counsel for the assessee has submitted that the Ld.
CIT(A) has passed the order ex-parte and therefore, the matter may be restored back to the file of Ld. CIT(A) for deciding the issue afresh
after considering the submissions.
On the other hand, the Ld. D.R argued that the assessee has not made any submissions, despite of sufficient opportunities provided to the assessee.
We have heard the rival submissions, perused the materials
available on record. 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
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. :- 3 -:
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 27th June, 2024. (यस यस िव"ने" रिव) (जगदीश) (Jagadish) (SS Viswanethra Ravi) "ाियक सद /Judicial Member लेखा लेखा सद"य लेखा लेखा सद"य सद"य /Accountant Member सद"य चे"ई/Chennai, "दनांक/Dated: 27th June, 2024. EDN/-
आदेश क" "ितिलिप अ"ेिषत/Copy to: 1. अपीलाथ"/Appellant
""थ"/Respondent 3. आयकर आयु"/CIT, Coimbatore 4. िवभागीय "ितिनिध/DR 5. गाड" फाईल/GF