SMT. KALYANASUNDARAVALLI PREMANANDHAN,CHENNAI vs. ITO, NON CORP WARD 17(4), CHENNAI, CHENNAI

Aggrieved by confirmation of certain addition for Assessment Year (AY) 2017-18, the assessee is in further appeal before us. At the time of hearing, Ld. AR submitted that appeal has been dismissed by first appellate authority for non-appearance. The Ld. AR also placed on record bank statements, affidavits etc. in support of assessee’s claim. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear before learned first appellate authority and substantiate its case.

From case records, it emerges that Ld. Assessing Officer made addition u/s 69 / 69A. Upon further appeal, the assessee did not appear before first appellate authority despite various opportunities as noted in para-5 of the impugned order. Accordingly, the assessment was confirmed against which 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 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. 4. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.