Ruben Rayappan, CHENNAI V. ITO Non Corp. Ward 12(2), CHENNAI

ITA 2036/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0342 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 26-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: T VASUDEVAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL A SMC BENCH : CHENNAI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NO.2036/CHNY/2018 / ASSESSMENT YEAR : 2014-15 SHRI RUBEN RAYAPPAN , 5/21,RAMALINGAM STREET, SEVEN WELLS,CHENNAI 600 001 VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 12(2), CHENNAI. [PAN BFLPR 0536 R ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI T.VASUDEVAN, ADVOCATE /RESPONDENT BY : SHRI B.SAGADEVAN,JCIT,D.R ! '# / DATE OF HEARING : 20 - 1 1 - 201 8 $% ! '# / DATE OF PRONOUNCEMENT : 20 - 1 1 - 201 8 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-13, CHENNAI IN ITA NO.121/CIT(A)-13/A.Y 2014-15 DATED 01.06.2018 FOR THE ASSESSMENT YEAR 2014-15. 2. SHRI P.S.PRABHAKAR REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI B.SAGADEVAN 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 REPRESENTED BEFORE THE LD.CIT(A). IT WAS A SUBMISS ION THAT THE ASSESSEE MAY BE GRANTED AN ANOTHER OPPORTUNITY TO R EPRESENT HIS ITA NO.2036/CHNY/2018 :- 2 -: 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 PERU SAL 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 PAR TLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 20 TH NOVEMBER, 2018, AT CHENNAI. ( ) (GEORGE MATHAN) ! '# / JUDICIAL MEMBER & / CHENNAI ' / DATED: 20 TH NOVEMBER, 2018. K S SUNDARAM (!)* +*! / COPY TO: 1 . / APPELLANT 3. ,!- . / CIT(A) 5. */0!1 / DR 2. / RESPONDENT 4. ,! / CIT 6. 023 / GF