Pannerslevam Prabhakar, CHENNAI V. DCIT, CHENNAI

ITA 1248/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6074 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: S SRIDHAR; A S SRIRAMAN S
• Keywords: Opportunity of being heard

Judgement Text

, .. , IN THE INCOME TAX APPELLATE TRIBUNAL , SMC A BENCH, CHENNAI . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NOS.1248/MDS/2017 ( / ASSESSMENT YEAR: 2009-10) SHRI PANNEERSELVAM PRABHAKAR, NO.39/1, HABIBULLAH ROAD, T.NAGAR, CHENNAI 600 017. VS THE DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE WARD 2, CHENNAI PAN: AAGPP9139B ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR & A.S. SRIRAMAN, ADVOCATES /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 03.10.2017 ! /DATE OF PRONOUNCEMENT : 03.10.2017 / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEA LS)-2, CHENNAI DATED 02.03.2017 IN ITA NO.88/CIT(A)-2/2014 -15 FOR THE ASSESSMENT YEAR 2009-10 PASSED U/S.250(6) OF THE AC T. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSES SEE IS AN INDIVIDUAL, FILED HIS RETURN OF INCOME FOR THE ASSE SSMENT YEAR 2009-10 ON 30.07.2009, ADMITTING TOTAL INCOME OF R S.16,68,010/- SUBSEQUENTLY THE CASE WAS SELECTED FOR SCRUTINY BY ISSUANCE OF 2 ITA NO.1248/MDS/2017 NOTICE U/S.143(2) OF THE ACT ON 23.08.2010. THEREAF TER ORDER U/S.143(3) OF THE ACT WAS PASSED ON 08.12.2011, WHE REIN THE LD.AO MADE ADDITION TOWARDS CONTRACT INCOME OF RS.2 8,000/- WHICH WAS NOT DISCLOSED IN THE RETURN OF INCOME AND FURTHER DISALLOWED RS.48,000/- CLAIMED AS DEDUCTION U/S.57 OF THE ACT. ON APPEAL THE LD.CIT(A) PASSED EX-PARTE ORDER DISMI SSING THE APPEAL OF THE ASSESSEE BECAUSE NONE APPEARED BEFORE HIM. 3. AT THE OUTSET, THE LD.AR SUBMITTED THAT HE WAS N OT ABLE TO APPEAR BEFORE THE LD.CIT(A) DUE TO UNAVOIDABLE CIRC UMSTANCES AS HE WAS REPRESENTING SOME OTHER CASE BEFORE THE L D.REVENUE AUTHORITIES. HE THEREFORE PLEADED THAT ONE MORE OP PORTUNITY MAY BE PROVIDED TO THE ASSESSEE OF BEING HEARD SINCE TH E ASSESSEE HAS FAIRLY ALLOWABLE CASE ON MERITS. THE LD.DR STR ONGLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND PLEADED FOR SUST AINING THE ORDER OF THE LD.CIT(A). 4. AFTER HEARING BOTH SIDES, THOUGH I DO NOT APPREC IATE THE BEHAVIOR OF THE ASSESSEE FOR NOT APPEARING BEFORE T HE LD.CIT(A) ON THE EARLIER OCCASION, HOWEVER IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE OF LD.CIT( A) THEREBY GRANTING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. I 3 ITA NO.1248/MDS/2017 FURTHER CAUTION THE ASSESSEE TO CO-OPERATE WITH THE LD.CIT(A) IN HIS PROCEEDINGS IN ORDER TO EXPEDITE HIS ORDER, FAI LING WHICH THE LD.CIT(A) IS AT LIBERTY TO PASS APPROPRIATE ORDER I N ACCORDANCE WITH LAW AND MERIT BASED ON THE MATERIALS BEFORE HI M. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD OCTOBER, 2017 AT CHENNAI. SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER '# /CHENNAI, $% /DATED 03 RD OCTOBER, 2017 RSR % '( )( /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. (-. / /DR 6. .0 /GF