LATE VARISAIMOHAMMED SYDAMOHAMMEDREP BY SON AND L/H SYDHAMOHAMMED MOHAMMED YASIN,NAMAKKAL vs. ITO, WARD-1, THIRUCHENGODU

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. 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 13-10-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 144 of the Act on 25-09-2019. The registry has noted a delay of 51 days in the appeal which stand condoned. At the time of hearing, none appeared for assessee. However, it emerges that the assessment has been framed on best judgment basis making addition of cash deposit of Rs.12.32 Lacs. The position remained the same during first appellate proceedings and accordingly, the assessment was confirmed. Aggrieved, the legal heir of the assessee is in further appeal before us. The Ld. Sr. DR has pleaded for dismissal of the appeal. , 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 legal heir of the assessee to substantiate their case. Accordingly, the appeal is restored back to the file of Ld. CIT(A) for fresh adjudication after affording reasonable opportunity of hearing to the legal heirs of the assessee. The representative is directed to substantiate their case forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits.