V.Mohan, CHENNAI V. ITO, CHENNAI

ITA 1031/CHNY/2015

• Counselvise Citation: 103121714 RSA 2015
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 06-10-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 06-05-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: T VASUDEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . ! '# , $ %& BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ./ ITA NO.1031/MDS/2015 / ASSESSMENT YEAR : 2010-11 V. MOHAN, NO.11/6, VIITH STREET, RAJAMANGALAM, VILLIVAKKAM, CHENNAI 600 049. PAN AALPM6933F APPELLANT) V. THE INCOME-TAX OFFICER, BUSINESS WARD-XIII(4), CHENNAI. RESPONDENT) / APPELLANT BY : SHRI T. VASUDEVAN, ADVOCATE / RESPONDENT BY : SHRI A.V.SREEKANTH, JCIT ! / DATE OF HEARING : 06.10.2015 '# ! / DATE OF PRONOUNCEMENT: 09.10.2015 ' / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) DATED 10 .2.2015. - - ITA 1031/15 2 3. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS WITH REGARD TO DISMISSAL OF THE APPEAL, EX PARTE. 4. THE LD. AR SUBMITTED THAT DUE TO UNAVOIDABLE CIRCUMSTANCES, THE ASSESSEE FAILED TO APPEAR BEFORE THE COMMISSIONER OF INCOME-TAX(APPEALS) ON THE DATE OF HEARING ON 12.4.2014 AND PRAYED FOR ONE MORE OPPORTUNITY TO BE GIVEN TO REPRESENT HIS CASE. 5. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT THE ASSESSEE HAS NOT AVAILED THE OPPORTUNITY GIVEN BY T HE COMMISSIONER OF INCOME-TAX(APPEALS) TO REPRESENT HI S CASE. ORDER SHEET OF THE COMMISSIONER OF INCOME-TAX(APPEA LS) WAS ON RECORD. 6. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL ON RECORD. ADMITTEDLY, THE ASSESSEE WAS NOT APPEAR ED BEFORE THE COMMISSIONER OF INCOME-TAX(APPEALS) ON THE DATE OF HEARING ON 12.4.2014. THE EXPLANATION OF THE LD. AR IS THA T THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. BEING SO, THE ASSESSEE COULD NOT APPEAR BEFORE THE COMMISSIONER OF INCOME- TAX(APPEALS). TO CONTROVERT THIS, THE LD. DR HAS N OT BROUGHT ON RECORD ANY MATERIAL TO SHOW THAT THE NOTICE WAS DUL Y SERVED ON - - ITA 1031/15 3 THE ASSESSEE. THEREFORE, IT IS APPROPRIATE TO REMI T THE ENTIRE ISSUE TO THE FILE OF THE COMMISSIONER OF INCOME-TAX (APPEALS) FOR FRESH CONSIDERATION. ACCORDINGLY, WE REMIT THE IS SUE WITH REGARD TO DISALLOWANCE OF FREIGHT CHARGES PAID BY INVOKING THE PROVISIONS OF SEC.40(A)(II) OF THE ACT AND OTHER ISSUES TO THE FILE OF THE CIT(APPEALS) FOR CONSIDERATION ON MERITS. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON FRIDAY, THE 9 TH OF OCT., 2015 AT CHENNAI. SD/- SD/- ( . $ % ) ( & ' ( ) ) *+,-./01023 45067.082290.:3 ; $< /JUDICIAL MEMBER ! $<=>>2-6?06?@ABCA. &; /CHENNAI, D$ /DATED, THE 9 TH OCT., 2015. MPO* $E FGHG /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. I3 /CIT(A) 4. I /CIT 5. GJ% K /DR 6. %LM /GF.