What did the Tribunal hold?

The Tribunal, in the interest of natural justice, decided to grant the assessee another opportunity to present its case. The appeal was restored to the CIT(A) for fresh adjudication after providing a reasonable opportunity of hearing.

The assessee's appeal for AY 2017-18 was filed with a delay of 37 days, which was condoned. The Assessing Officer made an addition of Rs. 14.30 Lacs for cash deposits, which was confirmed by the CIT(A) as the assessee made no representation. The assessee did not appear for the hearing before the ITAT.

What were the issues?

Whether the assessee should be given another opportunity to present its case before the CIT(A) despite prior negligence and non-appearance.

R.Duraisamy, Cuddalore vs ITO | ITAT Chennai 2024

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

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.

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.

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

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

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