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Income Tax Appellate Tribunal, ‘C’ (SMC
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2023-24/1059338869 (1)
2 ITA No.117 /Chny/2024
dated 03.01.2024. The assessment was framed by the Income Tax Officer, Non Corporate Ward 12(2), Chennai for the assessment year 2017-18 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 05.12.2019.
The Ld. Sr. Departmental Representative pleaded for dismissal of the appeal on the ground that the assessee failed to appear before the ld. first appellate authority.
From the case record, it emerges that Assessing Officer made addition on account of cash deposit under the Income Tax Act, 1961. Upon further appeal, the assessee did not appear before the first appeal authority. Accordingly, the assessment was confirmed 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
3 ITA No.117 /Chny/2024
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 ITA No.117/Chny/2024 for assessment year 2017-2018 is allowed for statistical purpose.
Order pronounced on 16th day of April , 2024, at Chennai.
Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद� / ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER चे�ई Chennai. िदनांक Dated :16-04-2024 KV आदेशकी�ितिलिपअ�ेिषत Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF