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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा�� एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ (िनधा�रणवष� / Assessment Year: 2017-18) Late Ganesan Income Tax Officer Rep. by Legal Heir Muthuraman, Non-Corporate Circle 19(6), बनाम/ Vs. 2A, Postal Colony, Second Street, Chennai. West Mambalam, Chennai – 600 033. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AFFPG-1906-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri G. Tarun (Advocate)-Ld.AR ��थ� की ओर से/Respondent by : Shri AR.V.Srinivasan (Addl.CIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH
Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 21-09-2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 22-11-2019. The Registry has noted delay of 486 days in appeal which stand condoned in view of the fact that the assessee has expired during proceedings before lower authorities.
In the assessment order, Ld. AO made addition of cash deposit and difference in receipts. The Ld. CIT(A) confirmed the same since the assessee failed to make any representation therein. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing to the legal heir which has been opposed by Ld. Sr. DR.
Keeping in mind the principle of natural justice as well as submissions made by Ld. AR, we deem it fit to grant another opportunity to the legal heir of the assessee to substantiate its case. Therefore, the matter is restored back to the file of Ld. AO for fresh assessment after affording reasonable opportunity of hearing to the legal heir who, in turn, is directed to substantiate the case and supply the requisite information. 4. The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024.