ARUNAGIRI,TIRUVANNAMALAI vs. ITO, WARD 1, TIRUVANNAMALAI

आयकर अपीलीय अिधकरण ‘बी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग8र, �ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.570/Chny/2024 (िनधा:रणवष: / Assessment Year: 2017-18) Arunagiri ITO बनाम/ 639C, Iddukupilliar Koil 1st Street, Ward -1, Vs. Vengikkal, Tiruvannamalai-606 604. Tiruvannamalai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AFZPA-9650-E (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri M.Karunakaran(Advocate) -Ld.AR � थ�कीओरसे/Respondent by : Shri S. Easwar(JCIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 20-05-2024 घोषणा की तारीख /Date of Pronouncement : 20-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 29-03-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 12-12-2019. The registry has noted a delay of 282 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of the assessee.

Considering the contents of affidavit and period of delay, the delay is condoned and we proceed with disposal of the appeal on merits. 2. It could be seen that the assessee has failed to appeal before any of the lower authorities. In the assessment order, Ld. AO made addition of cash deposit of Rs.18.91 Lacs. The Ld. CIT(A) confirmed the same against which 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. 3. 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 restore the matter back to the file of Ld. AO for fresh assessment after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information forthwith failing which Ld. AO shall be at liberty to proceed with assessment on merits on the basis of material on record. 4. The appeal stand allowed for statistical purposes. Order pronounced on 20th May, 2024.

Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे2ई Chennai; िदनांक Dated : 20-05-2024 DS आदेशकीNितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु;/CIT 4. िवभागीय�ितिनिध/DR 5. गाड@फाईल/GF