MUTHUKUMAR RAMASAMY PERIYANAAKI,TIRUPUR vs. ITO, WARD 1(2), TPR, TPR

The grievance of the assessee in captioned appeal is confirmation of addition of Rs.24.26 Lacs as made by Ld. Assessing Officer while framing an assessment u/s 144 r.w.s 147 on 09.09.2021. Though the assessee preferred further appeal, it failed to make any representation during appellate proceedings. Accordingly, the additions were sustained against which the assessee is in further appeal before us. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

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 opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail failing which Ld. CIT(A) shall be at liberty to proceed with the disposal of the appeal on merits. 3. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.