WASIMULLAH MADAR,CHENNAI vs. ITO, NON CORPORATE WARD-12(2), CHENNAI

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) 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 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.