ADAMBASHA SHAJAHAN,COIMBATORE vs. ITO, NON CORPORATE-2(4), COIMBATORE

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 19-09-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 27-12-2019.

The Registry has noted delay of 72 days in the appeal, the condonation of which has been sought by the Ld. AR on the strength of a condonation petition. It has been submitted that all notices were sent to email id of Chartered Accountant who inadvertently missed the same. The Ld. Sr. DR has opposed the condonation of delay. However, considering the period of delay, the delay is condoned and we proceed with disposal of the appeal. The Ld. AR has prayed for another opportunity of hearing which has been opposed by Ld. Sr. DR. It could be seen that the assessee has failed to substantiate its case before Ld. AO and also failed to attend appellate proceedings. 3. 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 assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case. The same would come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned AO who shall proceed for de novo assessment after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. AO shall be at liberty to proceed with the assessment on merits. 4. The appeal stand allowed for statistical purposes. Order pronounced in open court on 17th April, 2024.