VIJAY PAI NATASHA,CHENNAI vs. ITO, NCW1(4), CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-11- 2023 in the matter of penalty levied by Ld. Assessing Officer [AO] u/s. 271(1)(c) for Rs.3.78 Lacs vide order dated 17-02-2022 for concealment of income. The registry has noted delay of 25 days in appeal. Considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to make any submissions during appellate proceedings.

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 disposal of appeal on the basis of material on record. 3. The appeal stand allowed for statistical purposes.