Subhas Chand Surana, CHENNAI V. ACIT Non Corporate Circle 6, CHENNAI

ITA 2071/CHNY/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6088 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 02-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G CHANDRABABU
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTAN T MEMBER I .T.A. NO. 2071 /CHNY/20 18 ( ASSESSMENT YEAR S : 20 1 3 - 201 4 ) SHRI. SUBHAS CHAND SURANA, C/O MR. AJIT KUMBHAT, F.C.A., M/S. KUMBHAT & COMPANY, CHARTERED ACCOUNTANTS, KUMBHAT COMPLEX, 5 TH FLOOR, NO.29, RATTAN BAZAAR, CHENNAI 600 003 PAN : A AWPS 86 24C VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON - CORPORATE CIRCLE 6 , CHENNAI 600 0 34 ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR. G. CHANDRABABU, ADDL. CIT / DATE OF HEARING : 0 7 . 01 .202 1 / DATE OF PRONOUNCEMENT : 07. 01 .202 1 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : TH E APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 5 , CHENNAI IN I.T.A. NO. 55 /CIT(A) - 5/2016 - 17 DATED 09.10.2017 PERTAIN IN G TO ASSESSMENT YEAR 201 3 - 201 4 . I . T . A NO .2071/CHNY/2018 2. THERE IS A DELAY OF 190 DAYS IN THIS APPEAL . WE HAVE GONE THROUGH THE AFFIDAVIT FILED BY THE ASSESSEE AND FIND THAT THERE IS SUFFICIENT CAUSE TO CONDONE THE DELAY. ACCORDINGLY, THE DELAY IS CONDONED. 3 . WHEN THE APP EAL IS CALLED FOR HEARING THROUGH VIDEO CONFERENCING, WE FIND THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) . THEREFORE, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS PASSED AN EX - PARTE ORDER. 4. BY CONS IDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) . ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND REMIT THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME T AX (APPEALS) TO ADJUDICATE THIS APPEAL AFRESH IN ACCORDANCE WITH LAW, AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME I . T . A NO .2071/CHNY/2018 TAX (APPEALS) ON THE DATE OF HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN I.T.A NO. 2071 /CHNY/201 8 IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 7 TH JANUARY, 2021 IN CHENNAI . SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 7 TH JANUARY, 2021 IA , SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF