D Sangeetha, Namakkal V. ITO, Ward-5, Namakkal

ITA 116/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7019 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 14-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS R ANITA
• Assessee Lawyers: ARJUNRAJ CA S SRIDHAR
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.116/CHNY/2019 /ASSESSMENT YEAR: 2014-15 SMT. D. SANGEETHA, 11/79, VANAKKARANKADU, KONNAIYAR ELACHIPALAYAM POST, TIRUCHENGODE, NAMAKKAL DISTRICT 637 202. [PAN: FKSPS 0618M] VS. THE INCOME TAX OFFICER, WARD-5, NAMAKKAL. ( /APPELLANT) ( &'( /RESPONDENT) ( / APPELLANT BY : MR. ARJUNRAJ, C.A FOR S. SRIDHAR, ADVOCATE &'( /RESPONDENT BY : MRS. R. ANITA, ADDL. CIT /DATE OF HEARING : 23.08.2021 / DATE OF PRONOUNCEMENT : 23.08.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), S ALEM IN I.T.A NO.292/2016-17 DATED 15.11.2018 RELEVANT TO THE ASS ESSMENT YEAR 2014-15. I.T.A NO.116 /CHNY/2019 :- 2 -: 2. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE L EARNED COUNSEL FOR THE ASSESSEE HAD SUBMITTED THAT THE LD. CIT(A) PASSED AN EX-PARTE ORDER ON 15.11.2018 AND SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AS THE CIRCUMSTANCES WERE BEY OND HIS CONTROL. HE FURTHER PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LD. CI T(A). 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPRE SENTATIVE HAS NOT RAISED ANY OBJECTION TO THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFE RENCING, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 5. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PAR TE ORDERS. THEREFORE, IN THE INTEREST OF JUSTICE AND ALSO BY F OLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT ONE MOR E OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFO RE THE LD. CIT(A). ACCORDINGLY, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO AD JUDICATE THIS APPEAL AFRESH IN ACCORDANCE WITH LAW, AFTER GIVING REASONA BLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEA R BEFORE THE LD. I.T.A NO.116 /CHNY/2019 :- 3 -: CIT(A) ON THE DATE OF HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATIST ICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 23 RD AUGUST, 2021 IN CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) ( V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 23 RD AUGUST, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF