GOPALAKRISHNAN SRIVNIVASAN,CHENNAI vs. AO, NCW 19(7), 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, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the appeal was not admitted by Ld. CIT(A) for want of condonation of delay of 43 days. It emerges that the assessment has been framed u/s 144 r.w.s.147 of the Act. Upon perusal of para 4 of the impugned order, it could be seen that the assessee has not attended the appellate proceedings as well and Ld. CIT(A) has not admitted the appeal of the assessee. The registry has noted delay of 6 days in the appeal, which stand condoned.

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 and also explain the delay in filing of appeal. 4. The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.