Mr.Tirupathi Kumar, CHENNAI V. ACIT, CHENNAI

ITA 2102/CHNY/2013

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8763 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-02-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 04-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: S BALAMURUGAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI .. , ! , ' #$ BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ./ ITA NOS. 2101 & 2102/MDS/2013 ' % &% / ASSESSMENT YEARS : 1994-95 & 2005-06 SHRI TIRUPATHI KUMAR, NO.36, WALLAJAH ROAD, CHENNAI - 600 002. PAN : AAKPK 1249 F V. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE IV (4), CHENNAI - 600 034. (!(/ APPELLANT) (*+!(/ RESPONDENT) ./ ITA NOS. 2095, 2096, 2097, 2098, 2099 & 2100/MDS/20 13 ' % &% / ASSESSMENT YEARS : 2003-04, 2004-05, 2005-06 & 2007 -08 M/S NEPC AGRO FOODS LTD., NO.36, WALLAJAH ROAD, CHENNAI - 600 002. PAN : AAACN 1569 L V. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE IV (4), CHENNAI - 600 034. (!(/ APPELLANT) (*+!(/ RESPONDENT) !( , - / APPELLANTS BY : SHRI S. BALAMURUGAN, ADVOCATE *+!( , - / RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT . , / / DATE OF HEARING : 04.02.2015 01& , / / DATE OF PRONOUNCEMENT : 04.02.2015 / O R D E R PER BENCH: ALL THESE APPEALS FILED AT THE INSTANCE OF RESPE CTIVE ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, COIMBATORE . 2 I.T.A. NOS. 2101 & 2102/MDS/13 I.T.A. NOS. 2095 TO 2100/MDS/13 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEES SUBM ITTED THAT THE ASSESSEES COULD NOT APPEAR BEFORE THE LD. CIT(A PPEALS) TO PRESENT THEIR CASE AND HENCE, THE FIRST APPELLATE A UTHORITY HAS PASSED EX PARTE ORDERS WITHOUT HEARING THE ASSESSEES. THE LD. COUNSEL SUBMITTED THAT THE ASSESSEES SHOULD BE GIVE N ONE MORE OPPORTUNITY IN THE INTEREST OF NATURAL JUSTICE. 3. ON THE OTHER HAND, THE LD. D.R. OPPOSED THE PLEA PUT FORTH BY THE LD. A.R. 4. HAVING HEARD THE RIVAL SUBMISSIONS, WE ARE OF TH E VIEW THAT IN THE INTEREST OF NATURAL JUSTICE, BOTH THE ASSESS EES SHOULD BE GIVEN ONE MORE OPPORTUNITY. ACCORDINGLY, WE SET ASIDE TH E ORDERS OF THE LD. CIT(APPEALS) AND RESTORE ALL THE MATTERS TO HIS FILE WITH THE DIRECTION TO ADJUDICATE THEM AFRESH AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 5. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEES ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 3 I.T.A. NOS. 2101 & 2102/MDS/13 I.T.A. NOS. 2095 TO 2100/MDS/13 ORDER PRONOUNCED ON THE 4 TH DAY OF FEBRUARY, 2015 AT CHENNAI. SD/- SD/- ( ! ) ( .. ) (VIKAS AWASTHY) (B.R. BASKARAN) ' /JUDICIAL MEMBER /ACCOUNTANT MEMBER /CHENNAI, A /DATED, THE 4 TH FEBRUARY, 2015. KRI. B , *'/C D &/ /COPY TO: 1. !( /APPELLANT 2. *+!( /RESPONDENT 3. . E/ () /CIT(A)-II, COIMBATORE 4. . E/ /CIT-III, COIMBATORE 5. FG *'/' /DR 6. GH% I /GF.