GOVINDRAJ BHANDARI,CHENNAI vs. ITO, NCW 4(4), CHENNAI

आयकर अपीलीय अिधकरण ‘ए’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.310/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2012-13) Sh. Govindraj Bhandari ITO No.4-A, Ayya Mudali Street Non-Corporate Ward 4(4) बनाम/ Vs. George Town Chennai – 600 006 Chennai – 600 003 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ACXPB-0037-D (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri R.Venkataraman (CA) – Ld. AR � थ�कीओरसे/Respondent by : Shri ARV Srinivasan (Addl. CIT) – Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 29-04-2024 घोषणा की तारीख /Date of Pronouncement : 01-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 07-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 147 of the Act on 18-12- 2019. In the assessment order, Ld. AO made addition of unexplained

investment of Rs.10 Lacs and another addition of Rs.20.27 Lacs on account of cash deposits. Though the assessee preferred further appeal, it failed to make any representation therein. Accordingly, the assessment was confirmed. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing before Ld. CIT(A) which has been opposed by Ld. Sr. DR. 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 assessee to substantiate its case. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) who shall proceed for de novo adjudication of the appeal after affording 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. 3. The appeal stand allowed for statistical purposes. Order pronounced on 1st May, 2024

Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 01-05-2024 DS आदेशकीRितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF