R.DURAISAMY,CUDDALORE vs. ITO, WARD 4, CUDDALORE

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद# एवं माननीय �ी मनु कुमार िग&र, �ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.370/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) Shri R.Duraiswamy ITO No.119, VOC Street Ward 4 बनाम/ Vs. Panruti – 607 106 Cuddalore – 607 001 Cuddalore District �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAFPD-4044-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : None � 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) 2017- 18 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 07-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 28-11-2019. The registry has noted a delay of 37 days in the appeal which stand

condoned. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. In the assessment order, Ld. AO made addition of cash deposits for Rs.14.30 Lacs. The Ld. CIT(A) confirmed the assessment since the assessee did not make any representation therein. Aggrieved, the assessee is in further appeal before us. 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 appeal is restored back to Ld. CIT(A) for fresh 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. 3. The appeal stand allowed for statistical purposes. Order pronounced on 1st May, 2024

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