SENTHILKUMAR VELUSAMY,COIMBATORE vs. NON CORPORATE 4(1), COIMBATORE

The Ld. AR, at the outset, submitted that the assessment order was passed by lower authorities is ex-parte order. Accordingly, Ld. AR sought remand back of impugned matter to the Ld. AO so that the assessee could substantiate his claim before the Ld. AO.

The Ld. Sr. DR submitted that the assessee remained negligent in attending any of the proceedings.

We have heard the rival submissions, and perused the materials available on record. The Bench has observed that assesse has not filled return of income and order u/s 144 was passed ex-parte assessing total income of Rs. 21,06,607/- on the basis of bank statement called from the bank. The Assessee did not appear before the ld CIT(A), despite being given sufficient opportunities. However, the Bench accepts the submission of Ld. AR by observing that after all the orders of the lower authorities are ex-parte orders and keeping in mind the principles of natural justice, the assessee be provided with another opportunity of hearing. Therefore, the impugned orders are set-aside for de-novo assessment to the AO. The assessee shall appear before the Assessing Officer and furnish complete details for his fresh consideration subject to the condition of payment of Rs.5,000/- towards cost in favour of the State Legal Aid Authority at ITA No.857/Chny/2024 :- 3 -:

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