S. A. KUMAR,SALEM vs. DCIT CIRCLE-1(1), SALEM

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)(NFAC) Delhi [CIT(A)] in order The No.ITBA/NFAC/S/250/2023-24/1058094502 (1) dated 21.11.2023. assessment was framed by the DCIT, Circle-1(1), Salem for the assessment year 2017-18 passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 17.12.2019

At the time of hearing none appeared for the assessee.

On the other hand, the Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear before the ld. first appeal authority.

From the case record, it emerges that Assessing Officer passed assessment order under section 143(3) of the Act vide order dated 17.12.2019 and made addition on account of cash deposits during demonetisation period treated as unexplained money. Upon further appeal, the assessee did not appear before the first appeal authority. Accordingly, the assessment was confirmed on merits on the basis of statements of facts filed by the Assessee against which assessee is in further appeal before us.

Though we concur with the submissions of Ld. Sr. DR however keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate his case forthwith without any fail failing which Ld. CIT(A) shall be at liberty to proceed with the disposal of the appeal on merits. The appeal stands allowed for a statistical purposes.

In the result, the appeal of the assessee in 2017-2018 is allowed for statistical purpose.