Jayan Sreenikethenam, CHENNAI V. ACIT, CHENNAI

ITA 1469/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96119 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 29-09-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 16-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! # $ , % & BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO .1469/MDS/2015 ( / ASSESSMENT YEAR: 2011-12) MR. JAYAN SREENIKETHENAM C/O. SELVAM & SUKU, C.A. 1 ST FLOOR, ALSA TOWERS, 186/187, POONAMALEE HIGH ROAD, KILPAUK, CHENNAI - 600 010. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-16(1) CHENNAI-34. PAN:AEPPJ2276N ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.G.BASKAR, ADVOCATE /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 29 TH SEPTEMBER, 2015 /DATE OF PRONOUNCEMENT : 30 TH SEPTEMBER, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, CHENNAI DATED 25.03.2015 FOR THE ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE IN HIS GROUNDS OF APPEAL SUBMITS T HAT COMMISSIONER OF INCOME TAX (APPEALS) FAILED TO NOTE THAT APPELLANT HAS MOVED TO JAKARTA IN MARCH, 2014 ITSEL F AND THEREFORE NONE OF THE NOTICES HAD EVER REACHED ASSE SSEE. THEREFORE, COUNSEL SUBMITS THAT SINCE THE COMMISSIO NER OF 2 ITA NO.1469/MDS/2015 INCOME TAX (APPEALS) PASSED EX-PARTE ORDER AN OPPOR TUNITY MAY BE GIVEN BY SENDING BACK THE APPEAL TO THE COMMISSIONER OF INCOME TAX (APPEALS) FOR FRESH CONSIDERATION. COUNSEL FOR THE ASSESSEE FURTHER SUB MITS THAT IN FACT THE ASSESSEE ON 21.03.2014 INFORMED THE ASS ESSING OFFICER THE HE IS MOVING TO JAKARTA FOR EMPLOYMENT FOR FIVE YEARS, COPY OF THE LETTER IS FILED BEFORE US. COUNS EL FOR THE ASSESSEE UNDERTAKES TO APPEAR BEFORE THE COMMISSION ER OF INCOME TAX (APPEALS) AND CO-OPERATE IN THE DE NOVO PROCEEDINGS BEFORE HIM. 3. DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJEC TION FOR REMITTING THE MATTER BACK TO THE COMMISSIONER O F INCOME TAX (APPEALS). 4. ON HEARING BOTH THE SIDES AND PERUSING THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND IN VIEW OF THE UNDERTAKING GIVEN BY THE COUNSEL FOR THE ASSESSEE, WE RESTORE THE APPEAL TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) TO ADJUDICATE THE SAME AFRESH IN ACCO RDANCE 3 ITA NO.1469/MDS/2015 WITH THE LAW, AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH SEPTEMBER, 2015. SD/- SD/- ( . ) ( ( *+ ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDRA PRASAD ) - / ACCOUNTANT MEMBER * - / JUDICIAL MEMBER * /CHENNAI, / /DATED 30 TH SEPTEMBER, 2015 SOMU 12 32 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF .