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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आदेश /O R D E R
PER MAHAVIR SINGH, VP:
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in order No.ITBA/NFAC/S/250/2022- 23/1049950031 (1) dated 21.02.2023. The assessment was framed
ITA No. 1499/CHNY/2023 3 levied penalty u/s.271B of the Act. Aggrieved, assessee preferred an appeal before the ld. CIT(A)
The CIT(A) also confirmed the action of the AO for the reason that the assessee has not filed any reply to the notices issued. Aggrieved, assessee preferred an appeal before us.
Now before us also, none is present from assessee’s side.
Ld. Senior Departmental Representative submitted that the ld. CIT(A) has provided many opportunities to the assessee but assessee did not avail for the reasons best known to him and submitted that the appeal may be dismissed.
We have heard the ld. Senior DR and gone through facts and circumstances of the case. We noted that the assessee was provided many opportunities by the ld. CIT(A), however assessee did not avail the opportunities but in the interest of natural justice, we are of the view that to do substantial justice one more opportunity be provided to the assessee to represent the true and clear facts before the ld. CIT(A) and hence, we set aside the order of the CIT(A) and remand the matter back to the file of the ld. CIT(A). Needless to say that the ld. CIT(A) will allow reasonable opportunity of being heard to the assessee and assessee is also directed to represent its