THIRUNAVUKKARASU KANNAN,CUDDALORE vs. ACIT CIRCLE 1, CUDDALORE

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 22-06- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 27-12-2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.23.87 Lacs. 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 registry has noted a delay of 191 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of an affidavit of the assessee. It has been submitted that the assessee did not receive hearing notices and he was not aware of impugned order. Considering the period of delay, we condone the delay. 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. 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