BOOPATHY RAO NALINI BAI,KRISHNAGIRI vs. ITO, WARD-1, HOSUR, HOSUR

Aggrieved by confirmation of certain additions for Assessment Year (AY) 2017-18, the assessee is in further appeal before us. This appeal arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 30-11-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 16-12-2019. Upon perusal of para 6 of assessment order and para 5.2 of first appellate order, it could be seen that the assessee failed to attend assessment proceedings as well as appellate proceedings. The Ld. AR has pleaded for another opportunity of hearing to the assessee. The Ld. Sr. DR has opposed the same.

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 assessment is restored back to the file of Ld. AO for de novo assessment after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail failing which Ld. AO shall be at liberty to proceed with framing of assessment. 4. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.