S.Ganga Devi, W/o Saravanan, Madurai V. ITO Non Corporate Ward 2(2), Madurai

ITA 1350/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9582 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S BHARATH
• Assessee Lawyers: V SUBBARA YAN RETD

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , , $ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO. 1350/CHNY/2018 / ASSESSMENT YEAR : 2009-10 MRS. S. GANGA DEVI, W/O SARAVANAN, GSR FARM SERVICES, 266-A, EAST VELI STREET, MADURAI 625 001. [PAN: AJHPG 4899H] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD -2(2), MADURAI 625 002. ( / APPELLANT) ( %&' /RESPONDENT ) ASSESSEE BY : SHRI. V. SUBBARAYAN, RETD. DCIT REVENUE BY : SHRI. S. BHARATH, CIT 0 /DATE OF HEARING : 26.11.2018 0 /DATE OF PRONOUNCEMENT : 26.11.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-2, MADURAI IN ITA NO. 82/11- 12 DATED 22.02.2018 FOR ASSESSMENT YEAR 2009-10. :-2-: ITA NO. 1350/CHNY/2018 2. SMT. S. GANGA DEVI, THE ASSESSEE, AN INDIVIDUAL IS A WHOLESALE DEALER OF FERTILIZER AND PESTICIDES. WHILE MAKING THE ASSESSMENT FOR ASSESSMENT YEAR 2009-10, THE ASSESSING OFFICER MADE VARIOUS ADDITIONS. AGGRIEVED AGAINST THAT ORDER, THE ASSES SEE FILED AN APPEAL BEFORE THE CIT(A). THE CIT(A) DISMISSED THE APPEAL . AGGRIEVED AGAINST THE ORDER, THE ASSESSEE FILED THIS APPEAL. 3. THE LD. AR SUBMITTED THAT THE ASSESSEES CASE WA S REPRESENTED BY HER REPRESENTATIVE AT MADURAI, WHO TOOK THE HELP OF ONE OF HIS FRIENDS AT CHENNAI TO ASSIST HIM IN REPRESENTING TH E CASE BEFORE THE LD. CIT(A) AND BOTH OF THEM APPEARED BEFORE THE LD. CIT(A) ON AN NUMBER OF OCCASIONS. ON 16.02.2018 THE ASSESSEE RE CEIVED A HEARING LETTER DATED 15.02.2018 FROM THE OFFICE OF THE CIT(A) POSTING THE CASE FOR HEARING ON 21.02.2018. THUS, THE ASSE SSEE WAS ALLOWED ONLY 4 DAYS OF WHICH 17.02.2018 & 18.02.2018 WERE H OLIDAYS. ON 21.02.2018, THE CHENNAI COUNSEL HAD TO BE PRESENT A T CHENNAI FOR PERFORMING HIS MOTHERS ANNUAL SRARDH CEREMONY AND HENCE A SHORT ADJOURNMENT WAS SOUGHT BY THE MADURAI REPRESENTATIV E ON 21.02.2018. 4. THE LD. CIT(A) REFUSED TO ACCEPT THE REQUEST FOR ADJOURNMENT AND DISPOSED THE APPEAL WITHOUT GIVING EFFECTIVE OP PORTUNITY AND CONSIDERING VARIOUS WRITTEN SUBMISSIONS DATED 15.04 .2013, :-3-: ITA NO. 1350/CHNY/2018 15.11.2013, 14.04.2014 & 10.02.2015 AND FILED A COP Y OF ASSESSEES GRIEVANCES LETTER SUBMITTED TO THE BOARD DATED 31.0 7.2018 ETC. PER CONTRA, THE LD. DR SUPPORTED THE ORDERS OF THE LOWE R AUTHORITIES. 5. WE HEARD THE RIVAL SUBMISSIONS. SINCE, THE ASSE SSEE IS PLEADING THAT THERE WAS NO EFFECTIVE HEARING OPPORT UNITY AND THE APPEAL IS DISPOSED EX-PARTE WITHOUT CONSIDERING VAR IUS WRITTEN SUBMISSIONS ETC., WE DEEM IT FIT TO REMIT ALL THESE ISSUES BACK TO THE LD. CIT(A) FOR A FRESH EXAMINATION AFTER AFFORDING EFFECTIVE HEARING TO THE ASSESSEE, PASS THE ORDER ON MERITS. 6. IN THE RESULT, THE ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH NOVEMBER, 2018 AT CHENNAI. SD/- ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 5 /DATED: 26 TH NOVEMBER, 2018 JPV 0%7898 /COPY TO: 1. ' / APPELLANT 2. %&' /RESPONDENT 3. ; ) ( /CIT(A) 4. ; /CIT 5. 8% /DR 6. /GF