MS. SANDHYA SRINIVASAN,CHENNAI vs. CIT(A), DELHI, DELHI

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 assessee failed to appear even before learned first appellate authority.

From case records, it emerges that Ld. Assessing Officer made addition u/s 69 & 69A. The assessee did not appear during assessment proceedings. Upon further appeal, the position remained the same and the assessee did not appear before first appellate authority also. 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.