Rasana Bottle Suppliers, Coimbatore V. DCIT, Coimbatore

ITA 1221/CHNY/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8765 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-02-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 07-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: A ARJUNARAJ
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI .. , ! , ' #$ BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ./ ITA NOS. 1220 & 1221/MDS/2014 ' % &% / ASSESSMENT YEARS : 2005-06 & 2007-08 M/S RASANA BOTTLE SUPPLIERS, C/O RATHISH BOTTLE SUPPLIERS, 5/38, V.S.K. NAGAR, PALANIGOUNDENPUDUR, VADAMADURAI POST, COIMBATORE. PAN: AAEFR 3230 K V. THE DEPUTY COMMISSIONER OF INCOME TAX, SALARY CIRCLE I, COIMBATORE. (!(/ APPELLANT) (*+!(/ RESPONDENT) !( , - / APPELLANT BY : SHRI A. ARJUNARAJ, CA *+!( , - / RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT . , / / DATE OF HEARING : 04.02.2015 01& , / / DATE OF PRONOUNCEMENT : 04.02.2015 / O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE EX PARTE ORDERS PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, COIMBATORE AND THEY RELATE TO THE ASS ESSMENT YEARS 2005-06 AND 2007-08. 2 I.T.A. NOS. 1220 & 1221/MDS/2014 2. THE LD. AR APPEARING FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(APPEALS) HAS PASSED EX PARTE ORDERS WITHOUT HEARING THE ASSESSEE EVEN THOUGH THE ASSESSEE SOUGHT ADJOURNMEN T ON THE DATE OF HEARING BEFORE THE LD. CIT(APPEALS). THE L D. COUNSEL SUBMITTED THAT, IN THE INTEREST OF NATURAL JUSTICE, THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO PRESENT ITS CASE B EFORE THE LD. CIT(APPEALS). 3. ON THE OTHER HAND, THE LD. D.R. STRONGLY OPPOSED TO THE PLEA PUT FORTH BY THE LD. AR. 4. HAVING REGARD TO THE SUBMISSIONS MADE BY THE LD. A.R., WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE GIVEN O NE MORE OPPORTUNITY IN THE INTEREST OF NATURAL JUSTICE. AC CORDINGLY, WE SET ASIDE BOTH THE IMPUGNED ORDERS OF THE LD. CIT(APPEA LS) AND RESTORE ALL THE MATTERS TO HIS FILE WITH A DIRECTION TO EXA MINE THE SAME AFRESH, AFTER AFFORDING NECESSARY OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 3 I.T.A. NOS. 1220 & 1221/MDS/2014 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON THE 4 TH DAY OF FEBRUARY, 2015 AT CHENNAI. SD/- SD/- ( ! ) ( .. ) (VIKAS AWASTHY) (B.R. BASKARAN) ' /JUDICIAL MEMBER /ACCOUNTANT MEMBER /CHENNAI, A /DATED, THE 4 TH FEBRUARY, 2015. KRI. B , *'/C D &/ /COPY TO: 1. !( /APPELLANT 2. *+!( /RESPONDENT 3. . E/ () /CIT(A)-II, COIMBATORE 4. . E/ /CIT-III, COIMBATORE 5. FG *'/' /DR 6. GH% I /GF.