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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI S.S. VISWANETHRA RAVI, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “सी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय �ी एस. एस. िव�ने� रिव, �ाियक सद! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद! के सम(। BEFORE HON’BLE SHRI S.S. VISWANETHRA RAVI, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.139/Chny/2024 (िनधा,रण वष, / Assessment Year: 2017-18) Shri P.Senthil ITO Prop : Link Mobiles Ward-1(4) बनाम 6/1098, Kalingarayampalayam Pudur, Erode. / Vs. Mettunasuvampalayam, Bhavani, Erode-638 301. �थायीलेखासं./जीआइआरसं./PAN/GIR No. CUFPS-2704-G (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri S.Sridhar (Advocate) Erode -Ld. AR � थ�कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-05-2024 घोषणाकीतारीख /Date of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-11-2023 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 16-12-2019. The impugned order is an ex-parte order. The Ld. AR has pleaded for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
In the assessment order, Ld. AO made addition of cash deposit of Rs.22.60 Lacs. 2. 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. Accordingly, the appeal is restored back to learned CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with appeal on merits on the basis of material on record. 3. The appeal stand allowed for statistical purposes. Order pronounced on 7th May, 2024
Sd/- Sd/- (S. S. VISWANETHRA RAVI ) (MANOJ KUMAR AGGARWAL) �ाियक सद! / JUDICIAL MEMBER लेखा सद! / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated :07-05-2024 DS आदेशकीSितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF