Rangasamy Gounder Manonmani, Annur V. ITO Ward 2(3), Coimbatore

ITA 1179/CHNY/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5266 (ITAT-CHENNAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYAGANESH
• Assessee Lawyers: S SRIDHAR ADV ERODE
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , ! , ! & BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER STAY PETITION NO. 17 1 / CHNY /201 8 (IN ITA NO.1179/CHNY/2018) & ./ ITA NO.1179/CHNY/2018 /ASSESSMENT YEAR: 2014-15 SMT. RANGASAMY GOUNDER MANONMANI, NO.13, GOUNDAMPALAYAM, ANNUR, TIRUPUR-641 653. [PAN: AKRPM 5313 R] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-3(2), COIMBATORE. ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR. S.SRIDHAR, ADV., ERODE )*( + /RESPONDENT BY : MR. JAYAGANESH, JCIT + /DATE OF HEARING : 27.04.2018 + /DATE OF PRONOUNCEMENT : 27.04.2018 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : THIS IS A STAY PETITION FILED BY THE ASSESSEE IN I TA NO.1179/CHNY/2018 FOR THE AY 2014-15. 2. SHRI JAYAGANESH, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND SHRI S.SRIDHAR, ADV., REPRESENTED ON BEHALF OF THE ASSESSEE. SP NO.171/CHNY/2018 & ITA NO.1179/CHNY/2018 :- 3 -: 6. AS IT IS NOTICED THAT THE ISSUES IN THIS APPEAL HAVE NOT BEEN CONSIDERED BY THE AO BY PASSING A SPEAKING ORDER, W E ARE OF THE VIEW THAT THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DIS POSED OFF BY RESTORING TO THE FILE OF THE AO FOR RE-ADJUDICATION AND WE DO SO . IN THESE CIRCUMSTANCES, THE ISSUES IN THIS APPEAL ARE RESTOR ED TO THE FILE OF THE AO FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADE QUATE OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO.1179/CHNY/2018 STANDS PARTLY ALLOWED FOR STATIST ICAL PURPOSES. AS THE APPEAL OF THE ASSESSEE HAS BEEN DISPOSED OFF BY RES TORING TO THE FILE OF THE AO FOR RE-ADJUDICATION, THE STAY PETITION FILED BY THE ASSESSEE IN SP NO.171/CHNY/2018 STANDS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 27, 20 18 AT CHENNAI. SD/- SD/- ( ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 2 /DATED: APRIL 27, 2018. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. /GF