N.A. SHAHUL HAMEED ,CHENNAI vs. ITO NCW12(1), CHENNAI

Aforesaid appeal by assessee for Assessment Year (AY) 2011-12 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 27-12-2023 in the matter of an assessment framed by Ld. AO u/s 144 r.w.s. 147 of the act on 25-12-2018. The ld. AO made addition of Rs.106.60 Lacs in the assessment. The matter reached up-to Tribunal wherein the matter was restored back to the file of Ld. CIT(A). However, in the set-aside proceedings, the assessee failed to make any submissions and accordingly, the appeal was dismissed. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR. The registry has noted a delay of 2 days in the appeal which stand condoned.

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. The same would come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to Ld. CIT(A) who shall proceed 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 merits on the basis of material on record. 3. The appeal stand allowed for statistical purposes. Order pronounced on 6th May, 2024 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 06-05-2024 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