SHRI. SANTHOSH CHAND JAIN, CHENNAI V. ITO NON CORPORATE WARD 9 (3), CHENNAI

ITA 1557/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2674 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SRINIVASA RAO VANA JCITD R
• Assessee Lawyers: D ANAND
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NO.1557/CHNY/2018 / ASSESSMENT YEAR : 2009-10 SHRI SANTHOSH CHAND JAIN , 69,CHOOLAI HIGH ROAD, CHENNAI 600 034. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD 9(3), CHENNAI -34. [PAN AFSPJ 2075 B ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI D.ANAND,ADVOCATE !' /RESPONDENT BY : SHRI SRINIVASA RAO VANA, JCIT,D.R # $ %& / DATE OF HEARING : 31 - 1 0 - 201 8 '( %& / DATE OF PRONOUNCEMENT : 31 - 1 0 - 201 8 !' / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-10, CHENNA I IN ITA NO.133/16-17/CIT(A)-10 DATED 29.03.2018 FOR THE ASSESSMENT YEAR 2009-10. 2. SHRI D.ANAND REPRESENTED ON BEHALF OF THE ASSES SEE, AND SHRI SRINIVASA RAO VANA REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT THE APPEAL HAS BEEN DISPOSED OF BY THE LD.CIT(A) EX PARTE ON THE GROUND THAT THE ASSESSEE HAD NOT ITA NO.1557/CHNY/2018 :- 2 -: REPRESENTED BEFORE THE LD.CIT(A). IT WAS A SUBMISS ION THAT THE ASSESSEE MAY BE GRANTED AN ANOTHER OPPORTUNITY TO R EPRESENT HIS APPEAL BEFORE THE LD.CIT(A). IN REPLY, LD.D.R DID N OT RAISE ANY SERIOUS OBJECTION TO THE SUBMISSIONS OF AUTHORISED REPRESEN TATIVE OF ASSESSEE. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE ORDER OF THE CIT(APPEALS) SHOWS THAT THE LD.CIT(A) HAS DISPOSED OF THE APPEAL OF ASSESSEE AS EX PARTE . CONSIDERING THE SUBMISSIONS OF LD.A.R AND IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF LD.CIT(A) FOR RE-ADJUDICATI ON AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 31 ST OCTOBER, 2018, AT CHENNAI. SD/ - SD/ - ( ) (S. JAYARAMAN) # !$ /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) % !$ / JUDICIAL MEMBER ) $ / CHENNAI * / DATED: 31 ST OCTOBER, 2018. K S SUNDARAM + !%,- . -% / COPY TO: 1 . / APPELLANT 3. # /% () / CIT(A) 5. -23 !%4 / DR 2. !' / RESPONDENT 4. # /% / CIT 6. 35 6$ / GF