S.A.Thooyamani, Coimbatore V. DCIT, Coimbatore

ITA 1335/CHNY/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9744 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 01-06-2015
• Court: TRIBUNAL
• Assessee Lawyers: A ARJUN RAJ

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , ! ' # , $ %& ' [ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD , JUDICIAL MEMBER ] ./ I.T.A.NOS.1334 TO 1338/MDS/2015 / ASSESSMENT YEARS : 2003-04 TO 2007-08 SHRI S.A. THOOYAMANI 64, BALASUNDARAM ROAD NEAR RTO OFFICE COIMBATORE 641 018 VS. THE DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE I COIMBATORE [PAN AAGPT 1806 M] ( () / APPELLANT) ( #*() /RESPONDENT) / APPELLANT BY : SHRI A.ARJUNRAJ, CA /RESPONDENT BY : SHRI AJITH KUMAR VERMA, CIT / DATE OF HEARING : 31 - 03 - 2016 / DATE OF PRONOUNCEMENT : 01 - 0 4 - 2016 + / O R D E R PER CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER THESE APPEALS OF THE ASSESSEE ARE DIRECTED AGAI NST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-18, CHENNAI, DATED 31.3.2015, FOR ASSESSMENT YEARS 2003 -04 TO 2007-08. ITA NO. 1334 TO 1338/15 :- 2 -: 2. IN ALL THESE APPEALS, IT IS THE CONTENTION OF THE ASSESSEE THAT THE CIT(A) HAS NOT GIVEN PROPER OPPORTUNITY TO THE ASSESSEE AND DISMISSED THE APPEALS OF THE ASSESSEE EX-PARTE. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE C IT(A) DISMISSED THE APPEALS OF THE ASSESSEE OBSERVING TH AT NO ADJOURNMENT PETITION WAS FILED, BUT IN FACT, THE ASSESSEE FILE D ADJOURNMENT PETITIONS AND THEREFORE, HE PRAYED THAT AN OPPORTUNITY BE GIV EN BY REMITTING THE APPEALS BACK TO THE FILE OF THE CIT(A). THE LD. CO UNSEL FURTHER SUBMITS THAT THE ASSESSEE WILL CO-OPERATE WITH THE APPEAL PROCEEDINGS. 4. THE LD. DR HAS NO SERIOUS OBJECTION IN SENDING BACK THE APPEALS TO THE FILE OF THE CIT(A). 5. WE HAVE CONSIDERED THE ORDERS OF THE LOWER AUTHORIT IES AND FIND THAT ALL THESE APPEALS WERE DISMISSED BY EX-PA RTE ORDERS OF THE CIT(A) OBSERVING THAT NONE APPEARED BEFORE HIM NOR ADJOURNMENT PETITION WAS FILED. TAKING THE TOTALITY OF THE FAC TS INTO CONSIDERATION, WE RESTORE ALL THESE APPEALS BACK TO THE FILE OF TH E CIT(A). THE CIT(A) SHALL DECIDE THE APPEALS AFTER PROVIDING ADEQUATE O PPORTUNITY TO THE ASSESSEE. THE ASSESSEE SHALL CO-OPERATE WITH THE APPEAL PROCEEDINGS. WITH THE ABOVE OBSERVATION, THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 1334 TO 1338/15 :- 3 -: 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST APRIL, 2016, AT CHENNAI. SD/- SD/- ( !'# $ % ) (CHANDRA POOJARI) &' / ACCOUNTANT MEMBER # ( !) *+' & ) (CHALLA NAGENDRA PRASAD) + &' / JUDICIAL MEMBER !+ / CHENNAI ,& / DATED: 1 ST APRIL, 2016 RD &-## ./#0/ / COPY TO: # 1 . / APPELLANT 4. # 1 / CIT 2. / RESPONDENT 5. /2*# 3 / DR 3. # 1#(4 / CIT(A) 6. *5#6 / GF