TOOMPATI SUBBARAO,TAMIL NADU vs. INCOME TAX OFFICER, TAMIL NADU

Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 22-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 144B of the Act on 23-09-2021. In the assessment order, Ld. AO made certain addition which was confirmed by Ld. CIT(A) since the assessee failed to make any appearance therein. Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing which has been opposed by Ld. Sr. DR.

The Ld. Sr. DR submitted that as per portal, the jurisdiction of the assessee do not lie with Chennai AO. However, Ld. AR submitted that the assessee is residing at Chennai and it is deriving income from salary. In the absence of any document showing lack of jurisdiction, the argument of Ld. Sr. DR could not be accepted. 3. Proceeding further, though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Therefore, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information. 4. The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024.