G.V. KUMAR,DINDIGAL vs. DCIT, CIRCLE 1, DINDIGAL

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-09-2023 in the matter of an assessment framed by the Ld.AO u/s.143(3) on 24-03-2016. In the assessment order, Ld. AO made additions under the head capital gains. The Ld. CIT(A) confirmed the assessment since the assessee failed to make any submissions therein. Aggrieved, the assessee is in further appeal before us.

The registry has noted a delay of 100 days in the appeal, the condonation of which has been sought by the assessee by way of condonation petition which is supported by an affidavit of the assessee, It has been submitted that auditors defaulted in monitoring hearing notices. Considering the period of delay, we condone the dely. At the time of hearing, none appeared for assessee. The Ld. Sr. DR has pleaded for dismissal of the appeal.

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 the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case failing which Ld. CIT(A) shall be at liberty to consider the appeal on merits on the basis of material on record. 4. The appeal stand allowed for statistical purposes. Order pronounced on 7th May, 2024 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 07-05-2024 DS आदेशकीNितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF