IN INCOME TAX APPELLATE TRIBUNAL BENCH: CHENNAI BEFORE SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ITA No.203/Chny/2019 Assessment Year: 2014-15 M/s.Akshaya Infrastructure Pvt. Ltd., Vs. Income Tax Officer, C/o. M/s.PASS Associates, Ward-1, Unit No.208, 2nd Floor, Beta Wing, Pondicherry. Raheja Towers, No.113-134, Anna Salai, Chennai-600002. [PAN: AAHCA6944K] (Appellant) (Respondent) Appellant by : Mr. D.Anand, Adv. Respondent by : Mr. AR.V.Sreenivasan, JCIT & Date of Hearing : 10.07.2019 & Dt. of Pronouncement : 06.09.2019 ORDER PER SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER: assessee filed this appeal against order of Commissioner of Income Tax (Appeals)-Puducherry, in ITA No.206/CIT(A)-Pdy/2016-17 dated 28.09.2018 for AY 2014-15. 2. This appeal filed by assessee is delayed by 44 days, for which, assessee has filed Affidavit for condonation of delay of 36 days, ld.Counsel has submitted that no.of days was wrongly mentioned ITA No.203/Chny/2019 :- 2 -: in Affidavit by wrongly mentioning date of filing of appeal as on 25.01.2019 instead of 28.01.2019. assessee has filed this appeal before Tribunal on 28.01.2019 as endorsed by Registry in appeal papers and prayed for condoning delay, to which, Revenue has not raised any serious objection. Consequently, delay in filing of appeal stands condoned and appeal is disposed off on merits. 3. only grievance of assessee is that AO and Ld.CIT(A) have not given any opportunity to assessee to substantiate its claim before them. brief facts of case of assessee are that assessee company had filed return of income for AY 2014-15 admitting loss of Rs.7,14,34,997/-. assessee had not responded to any of assessment proceedings. Hence, AO completed assessment u/s.144 assessing total income of Rs.1,49,08,936/-. 4. Aggrieved by this, assessee preferred appeal before Ld.CIT(A). Hearing notices were issued to assessee. One Mr.M.S.Ravichandran, appeared before Ld.CIT(A) and sought for adjournment on several occasions. Finally, on 3rd occasion, he did not appear before Ld.CIT(A). After considering material available on record, Ld.CIT(A) confirmed orders passed by AO u/s.144. 5. On being aggrieved, assessee preferred appeal before Tribunal. Ld.Counsel for assessee submitted that due to ITA No.203/Chny/2019 :- 3 -: unavoidable circumstances, assessee was not able to substantiate case of assessee before lower authorities and he pleaded for one more opportunity. 6. Per contra, Ld.DR submitted that both authorities have given sufficient opportunities to assessee but there was no response from assessee. Hence, authorities below passed ex parte order. Therefore, orders passed by Ld.CIT(A) liable to be confirmed. 7. We have heard both parties, perused materials available on record and gone through orders of authorities below. 8. Admittedly, AO had passed assessment order u/s.144 of Act and Ld.CIT(A) had also passed ex-parte order. contention of assessee s representative is that due to unavoidable circumstances, assessee/his representative failed to appear before authorities below. Considering facts and circumstances of assessee s case, we are of considered opinion that it is fit case to grant one more opportunity to assessee to substantiate its case before AO. Consequently, we set aside orders passed by Ld.CIT(A) and remit this issue back to file of AO for consideration afresh after giving one more opportunity of being heard to assessee. assessee is directed to cooperate with AO, if assessee fails to cooperate with AO, order dated 02.12.2016 passed by AO holds good. ITA No.203/Chny/2019 :- 4 -: 9. In result, appeal filed by assessee is allowed for statistical purposes. Order pronounced on 06th day of September, 2019, in Chennai. Sd/- Sd/- (S. JAYARAMAN) (DUVVURU R.L. REDDY) /ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, 1 Dated: 06th September, 2019. TLN & Copy to: 1.Appellant 4. CIT 2.Respondent 5. DR 3. CIT(A) 6. GF Akshaya Infrastructure Pvt. Ltd. v. Income-tax Officer, Ward-1, Pondicherry