SUBRAMANIAN KUBERAN,VEPPUR vs. INCOME TAX OFFICER, WARD 5 CUDDALORE, CUDDALORE

Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 09-10- 2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 31-12-2019. The sole grievance of the assessee is confirmation of certain additions on account of cash deposit.

The Ld. AR, at the outset, drew our attention to ground No.2 and pleaded for another opportunity of hearing before lower authorities on the ground that the assessee did not make any representation during first appellate proceedings. The Ld. Sr. DR opposed the same and drew attention to para-4 of the impugned order to submit that despite being provided with various opportunities of hearing, the assessee failed to make any submissions. Having heard rival submissions, the appeal is disposed-off as under.

From para 3 of the assessment order as well as para 4 of the impugned order, it is quite clear that assessee did not file any documentary evidences before lower authorities which resulted into impugned addition of Rs.109.27 Lacs. Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee to substantiate its case. The same would come at a cost of Rs.10,000/- which shall be deposited by the assessee within 30 days from the date of receipt of the order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned AO who shall proceed for framing fresh assessment after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case.

The appeal stand allowed for statistical purposes. Order pronounced in open court on 19th March, 2024. (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated : 19-03-2024 DS

" थ"/Respondent 3. आयकरआयुA/CIT 4. िवभागीय"ितिनिध/DR 5. गाडFफाईल/GF