USHA,TIRUPPUR vs. ITO, WARD 1(6), SALEM

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals)-12, Mumbai [CIT(A)] on 20-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 23-12-2019. The Registry has noted delay of 31 days in the appeal which stand condoned.

In the assessment order, Ld. AO made addition of Rs.4.50 Lacs for cash deposit. The Ld. CIT(A) confirmed the same since 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 which has been opposed by Ld. Sr. DR.

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, the matter is restored 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.