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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Arumugam Krishnan ITO New No.69, Old No.20, Ward-3 बनाम/ Vs. Gandhi Road IV, Murugappan Street, Vellore. Stuarpet, Arakonam-631 001. �थायीलेखासं./जीआइआरसं./PAN/GIR No. BIDPK-2312-M (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Ms. G. Vardhini (Advocate) - Ld. AR � थ�कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 16-04-2024 घोषणा की तारीख /Date of Pronouncement : 16-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by confirmation of certain addition u/s.69 r.w.s. 115BBE for Rs.11.58 Lacs vide impugned order dated 04-10-2023, the assessee is in further appeal before us. The assessment has been framed u/s 144. Upon perusal of para 4.1 of impugned order, it could be seen that the assessee did not attend first appellate proceedings and therefore, the appeal was dismissed for non-prosecution. The Ld. AR pleaded for another opportunity of hearing which has been opposed by Ld. Sr. DR.
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.
The appeal stand allowed for statistical purposes. Order pronounced on 16th April, 2024.