SRI JEVARTHINAM TEXTILES, ELAMPILLAI V. ACIT CIRCLE-2, SALEM

ITA 1674/CHNY/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5345 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Assessee Lawyers: N ARJUN RAJC A S SRIDHAR
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.1674/CHNY/2019 /ASSESSMENT YEAR: 2012-13 M/S. SRI JEVARATHINAM TEXTILES , 3/149, KAKAPALAYAM MAIN ROAD, PERUMAGOUDAMPATTY, ELAMPILLAI 637 504. [PAN: ABBFS 5016N] VS. THE ASST. COMMISSIONER OF INCOME TAX , CIRCLE-2, SALEM. ( /APPELLANT) ( &'( /RESPONDENT) ( / APPELLANT BY : MR. N. ARJUNRAJ, CA FOR S. SRIDHAR, ADVOCATE &'( /RESPONDENT BY : MR. D. MANOJ KUMAR, CIT /DATE OF HEARING : 02.09.2021 / DATE OF PRONOUNCEMENT : 02.09.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), S ALEM IN I.T.A NO.60/2017-18 DATED 22.03.2019 RELEVANT TO THE ASSE SSMENT YEAR 2012-13. I.T.A NO.1674/CHNY/2019 :- 2 -: 2. THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 0 1 DAY, FOR WHICH, THE ASSESSEE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. DR HAS NOT RAISED ANY SERIOUS OBJECTION. C ONSEQUENTLY, SINCE THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE, THE DELAY IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS ADMITT ED FOR ADJUDICATION. 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE L EARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) PASSED AN EX-PARTE ORDER ON 22.03.2019 AND SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AS THE CIRCUMSTANCES WERE BEY OND HIS CONTROL. HE FURTHER PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE ON MERITS BEFORE THE LD. CIT(A). 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE HAS SUBMITTED THAT THE LD. CIT(A) HAS ALREADY GIVEN SUF FICIENT OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE HIS CASE. 5. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERI ALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITI ES BELOW. 6. WE FIND THAT IT IS A FACT THAT THE LD. CIT(A) HA S GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE TO SUBSTANTIATE ITS CAS E. HOWEVER, IN THE I.T.A NO.1674/CHNY/2019 :- 3 -: INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINC IPLES OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE ITS CASE BEFORE THE LD. CI T(A). ACCORDINGLY, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE TH IS APPEAL AFRESH IN ACCORDANCE WITH LAW, AFTER GIVING REASONABLE OPPORT UNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BE FORE THE LD. CIT(A) ON THE DATE OF HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATIST ICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 02 ND SEPTEMBER, 2021 IN CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) ( V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 02 ND SEPTEMBER, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF