R.Ashok Kumar, CHENNAI V. ITO, Villupuram

ITA 1448/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81150 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DURGESH SUMROTT
• Assessee Lawyers: DR ANITA SUMANTH
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , ' # , $ % BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO.1448/MDS/2014 ( / ASSESSMENT YEAR: 2008-09) MR. R.ASHOK KUMAR, 216, KAMARAJ STREET, VILLUPURAM. VS INCOME TAX OFFICER, WARD-I(1), VILLUPURAM PAN: AAAPA5752F ( /APPELLANT) (( /RESPONDENT)) / APPELLANT BY : DR. ANITA SUMANTH, ADVOCATE /RESPONDENT BY : MR. DURGESH SUMROTT, CIT / DATE OF HEARING : 21 ST AUGUST, 2014 / DATE OF PRONOUNCEMENT : 26 TH SEPTEMBER, 2014 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-VI, C HENNAI DATED 31.03.2014 FOR THE ASSESSMENT YEAR 2008-09 A RISING OUT OF ASSESSMENT ORDER PASSED UNDER SECTION 143(3) READ WITH SECTION 144A OF THE ACT. 2. THE ASSESSEE RAISED SEVERAL GROUNDS OF APPEAL. THE FIRST GROUND RAISED BY THE ASSESSEE IS THAT COMMIS SIONER OF ITA NO.1448/MDS/2014 2 INCOME TAX (APPEALS) REJECTED THE APPEAL OF THE ASS ESSEE EX-PARTE. COUNSEL FOR THE ASSESSEE SUBMITS THAT COMMISSIONER OF INCOME TAX (APPEALS) DISPOSED OFF THE APPEAL EX-PARTE. COUNSEL SUBMITS THAT FOR UNAVOIDAB LE REASONS THE ASSESSEE COULD NOT PRESENT INFORMATIO N & SUBMISSIONS BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IN SUPPORT OF HIS CLAIM. THEREFORE, C OUNSEL FOR THE ASSESSEE PLEADS THAT THE MATTER MAY BE SENT BACK T O THE COMMISSIONER OF INCOME TAX (APPEALS) FOR PROPER OPPORTUNITY. 3. DR VEHEMENTLY OPPOSES FOR REMITTING THE MATTER B ACK TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS ) AS THE COMMISSIONER OF INCOME TAX (APPEALS) HAS GIVEN SUF FICIENT OPPORTUNITY TO THE ASSESSEE . 4. ON HEARING BOTH THE PARTIES, WE FIND THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHALL BE GIVEN TO THE ASSESSEE IN PLACING HIS CONTENTIONS, SUBMISSIONS A ND EVIDENCES IN SUPPORT OF HIS CLAIM BEFORE THE COMMIS SIONER OF INCOME TAX (APPEALS). COUNSEL FOR THE ASSESSEE ITA NO.1448/MDS/2014 3 UNDERTAKES TO CO-OPERATE IN THE PROCEEDINGS BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) WITHOUT TAKIN G UNNECESSARY ADJOURNMENTS. THEREFORE, IN THE INTERES T OF JUSTICE WE REMIT THIS APPEAL BACK TO THE FILE OF TH E COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH CONSIDERATION IN ACCORDANCE WITH LAW. 5. SINCE WE HAVE REMITTED THE APPEAL ITSELF TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR DE NOV O CONSIDERATION, THE STAY PETITION FILED BY THE ASSES SEE BECOMES INFRUCTUOUS AND DISMISSED AS SUCH. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 26 TH DAY OF SEPTEMBER, 2014 AT CHENNAI. SD/- SD/- . ( & () ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGEN DRA PRASAD ) ACCOUNTANT MEMBER / + JUDICIAL MEMBER/ ( + ( /CHENNAI, , /DATED, 26 TH SEPTEMBER, 2014 SOMU ITA NO.1448/MDS/2014 4 ./ 0/ /COPY TO: 1. APPELLANT 2. /RESPONDENT 3. 1 () /CIT(A) 4. 1 /CIT 5. / 5 /DR 6. /GF .