SHRI JEYARAMAN SENTHIL KUMAR, PERAMBALUR V. DCIT,CC-1, TRICHY

ITA 221/CHNY/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6337 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 15-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.220, 221, 222, 223, 224, 225 & 226/Chny/2021 िनधाŊरण वषŊ/Assessment Years: 2012-13 to 2018-19 Shri Jeyaraman Senthil Kumar, D. No. 255/DA464, North Madhavi Road, Perambalur, Tamil Nadu 621 212. [PAN:CGDPS0980A] Vs. The Deputy Commissioner of Income Tax, Central Circle 1, Trichy. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri I. Dinesh, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 18.03.2022 घोषणा की तारीख /Date of Pronouncement : 22.03.2022 आदेश /O R D E R PER BENCH: These seven appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 19, Chennai all dated 23.03.2021 relevant to the assessment years 2012- 13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 and 2018-19. 2. These appeals filed by the assessee are delayed by 25 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the I.T.A. No. 220 to 226/Chny/21 2 appeals for adjudication. 3. These appeals are posted for consideration of early hearing and accordingly, by granting early hearing, the appeals were taken up for hearing. 4. At the time of hearing, the ld. Counsel for the assessee has submitted that the ld. CIT(A) passed ex-parte order and in the interest of natural justice, he prayed that one more opportunity may be given to the assessee to substantiate his case before the ld. CIT(A). 5. On the other hand, the ld. DR has not raised any objection. 6. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. On perusal of the appellate order, we find that the ld. CIT(A) has given several opportunities and the assessee could not appear before the ld. CIT(A) due to circumstances beyond his control being COVID-19 pandemic period. Hence, we are of the opinion that one more opportunity should be given to the assessee. Accordingly, we set aside the ex-parte order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after affording an I.T.A. No. 220 to 226/Chny/21 3 opportunity of being heard to the assessee to substantiate his claim. 7. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 22 nd March, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 22.03.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.