आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास, ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos.279 & 280/Chny/2023 (िनधा@रण वष@ / Assessment Years: 2012-13 & 2014-15) Mrs. Vasanthi No.11/6, 4 th Cross Street, Trustpuram, Kodambakkam, Chennai – 600 024. बनाम/ V s. ITO Non Corporate Ward-14(4), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AH BP V -8 7 7 4 -E (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Shrenik Chordia (CA) – Ld. AR थ की ओरसे/Respondent by : Shri D. Hema Bhupal (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 24-04-2023 घोषणा की तारीख /Date of Pronouncement : 24-04-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Years (AYs) 2012-13 & 2014-15 arises out of separate orders passed by first appellate authority [CIT(A)] against separate assessments framed by Ld. Assessing Officer (AO). 2. One of the grounds raised by the assessee is that Ld. CIT(A) has erred in passing the ex-parte orders. The Ld. AR has pleaded for another opportunity which has been opposed by revenue. - 2 - 3. We find that the assessee did not attend the appellate proceedings despite being provided with various opportunities. However, keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned orders are set aside, for both the years and the appeals are restored to first appellate authority for de-novo adjudication. Needless to add that reasonable opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate its stand. 4. Both the appeals stand allowed for statistical purposes. Order pronounced in the open Court on 24 th April, 2023. Sd/- (MANOMOHAN DAS) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 24-04-2023 EDN/- आदेश की Sितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु3/CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF