SARAVANAN MENAKA,,PUDUKKOATTAI vs. ITO, WARD 1, PUDUKKOTTAI, PUDUKKOTTAI

Aggrieved by confirmation of certain disallowance for Assessment Year (AY) 2018-19, the assessee is in further appeal before us. The appeal arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 01-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 25-03-2021. Upon perusal of para-5 of the impugned order, it could be seen that the assessee failed to file any details during appellate proceedings. The Ld. AR pleaded for another opportunity of hearing before lower authorities. The Ld. Sr. DR opposed the same.

From case records, it emerges that Ld. Assessing Officer made addition of freight expenses since the assessee did not file the requisite details. During appellate proceedings also, the position remained the same and accordingly, the assessment was confirmed. Aggrieved, the assessee is in further appeal before us. 3. 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 matter is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case forthwith. A reasonable opportunity of hearing shall be granted to the assessee. 4. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.