Balkishan Rathi, Mumbai V. ITO Non Corporate WArd 11(5), CHENNAI

ITA 1032/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3142 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 26-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N VIJAYKUMARC A
• Keywords: Opportunity of being heard

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C SMC BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1032/CHNY/2018 / ASSESSMENT YEAR : 2013-14 SHRI BALKISHAN RATHI , 47,CAVEL CROSS LANE NO.3, DADI SETH AGIRARY LANE, 2 ND FLOOR, KALBADEVI ROAD, MUMBAI 400 002. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD 11(5), CHENNAI. [PAN AABPR 5057 R ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.N.VIJAY KUMAR,C.A $% ! ' # /RESPONDENT BY : MR.B.SAGADEVAN,JCIT,D.R & ' ' () / DATE OF HEARING : 27 - 08 - 2018 * ' () / DATE OF PRONOUNCEMENT : 27 - 08 - 2018 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-13,CHENNA I IN APPEAL NO.11/CIT(A)/2013-14 DATED 22.01.2018 FOR THE AS SESSMENT YEAR 2013-14. ITA NO.1032/CHNY./2018 :- 2 -: 2. MR.N.VIJAY KUMAR REPRESENTED ON BEHALF OF THE ASSESSEE, AND MR.B.SAGADEVAN REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT ADMITTEDLY AT T HE TIME OF HEARING BEFORE THE LD.CIT(A), NUMBERS OF OPPORTUNIT IES FOR HEARING HAD BEEN GRANTED TO THE ASSESSEE, HOWEVER ON ACCOUN T OF CERTAIN PRE-OCCUPATION OF THE AUTHORISED REPRESENTATIVE OF ASSESSEE, THE ASSESSEE WAS NOT ADEQUATELY REPRESENTED. IT WAS A P RAYER THAT ASSESSEE MAY BE GRANTED AN OPPORTUNITY TO REPRESENT THIS APPEAL BEFORE THE LD.CIT(A). 4. IN REPLY, THE LD.D.R VEHEMENTLY SUPPORTED THE O RDER OF LD.CIT(A). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE H AVE ALSO PERUSED THE ORDER OF THE CIT(APPEALS) AND AT PAGE-3 OF THE CIT(A)S ORDER, THE LD.CIT(A) HAS EXTRACTED THE VARIOUS DATE S OF HEARING. IT IS ALSO NOTICED THAT THE LD.CIT(A) HAS ADJUDICATED THE ISSUES ON MERITS. HOWEVER, AS THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON-APPEARANCE OF AUTHORIZED REPRESENTATIVE OF ASSE SSEE ON THE DUE DATES OF HEARING BEFORE THE LD.CIT(A), TAKING A LEN IENT VIEW, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF LD.CIT(A ) FOR RE-ADJUDICATION ITA NO.1032/CHNY./2018 :- 3 -: AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS P ARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 27 TH AUGUST, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! ' / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) # ' / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 27-08-2018 . K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 4. & 3( / CIT 2. $% ! / RESPONDENT 5. 145 $(6 / DR 3. & 3( () / CIT(A) 6. 57 8' / GF