ARUNKUMAR,CHENNAI vs. ITO, NON CORP WARD-8(4), CHENNAI

Aforesaid appeal by assessee arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 17-08-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 of the Act on 15-12-2019. Since the assessee failed to make any representation during assessment proceedings, certain additions were made in the hands of the assessee. The position remained the same before first appellate authority wherein the assessee failed to make any representation. It is noteworthy that the assessee is practicing as an advocate still he has completely ignored the various notices issued by lower authorities and has remained negligent in attending the proceedings.

Citing violation of principle of natural justice, Ld. AR has pleaded for another opportunity of hearing to the assessee which has been opposed by Ld. Sr. DR on the ground that the assessee being an advocate should have remained vigilant about the proceedings.

It is unfortunate that though the assessee is a practicing advocate still he has remained negligent in attending the proceedings before lower authorities, however, accepting the request of Ld. AR we restore the appeal back to the file of Ld. CIT(A) for de novo adjudication. The Ld. AR has already undertaken to substantiate the case of the assessee forthwith.

The appeal stand allowed for statistical purposes. . Order pronounced on 01st February, 2024.