S.BABITHA, W/O. SRI J.SANKARA NARAYANAN, MADURAI V. ITO NON CORPORATE WARD 1(10, MADURAI

ITA 1720/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0120 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D (SMC) BENCH: CHENNAI , BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER ./ ITA NO. 1 720 /CHNY/ 20 19 / ASS ESSMENT YEAR: 20 08 - 2009 SMT. S. BABITHA, W/O. SHRI J. SANKARA NARAYANAN, NO.69, A.R.S. ILLAM, PETCHIAMMAN PADITHURAI ROAD, SIMMAKKAL, MADURAI 625 001. [PAN: A EZPB 8554M ] VS. THE INCOME TAX OFFICER, NON - CORPORATE WARD 1 ( ), INCOME TAX OFFICE MAD URAI 625 002. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : M S . R. ANITHA , J CIT / DATE OF HEARING : 17 .12 .2020 / DATE OF PRONOUNCEMENT : 17. 12. 20 20 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 2 , MADURAI IN I . T . A NO. 142/2010 - 11 DATED 22.03.2019 RELEVANT TO THE ASSESSMENT YEAR 20 08 - 2009 . 2. WHEN THE MATTER WAS TAKEN UP FOR HEARING THROUGH VIDEO CONFERENCING , NONE APPEARED BEFORE US ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE. I . T . A NO . 1 720 /CHNY /2019 : - 2 - : 3 . THIS IS AN EX - PARTE ORDER PASSED BY T HE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WITHOUT GIVIN G AN OPPORTUNITY TO THE ASSESSEE . THUS, THE ORDER MAY BE SET ASIDE AND AN OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). 4 . T HE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. 5 . I HAVE PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6 . FROM THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), I FIND THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS PASSED AN EX - PARTE ORDER WITHOUT GIVING A PROPER OPPORTUNITY TO THE ASSESSEE. UNDER THE CIRCUMSTANCES, I AM OF THE OPINION THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). ACCORDINGLY, THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE AND THE SAME IS REMIT TED BACK THE FILE OF THE LEARNED COMMISSIONER OF INCOME T AX (APPEALS) TO ADJUDICATE AFRESH IN ACCORDANCE WITH LAW, AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO I . T . A NO . 1 720 /CHNY /2019 : - 3 - : DIRECTED TO APPEAR BEFORE TH E LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WHEN THE DATE IS GIVEN FOR HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN I.T.A.NO.1720 /CHNY/2019 IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 17 TH DECEMBER , 20 20 IN CHENNAI. SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 17 TH DECEMBER , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF