SHRI PALANIAPPAN MANOHARAN, TRICHY V. ITO, WARD - 1 92), TRICHY

ITA 2324/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4964 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 14-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANITA
• Keywords: Principle of natural justice; Set aside
• Section: 201; 13; 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN , ACCOUNTANT MEMBER I .T.A. NO. 2 32 4 /CHNY/2019 ASSESSMENT YEAR: 20 1 6 - 20 17 SHRI. PALANIAPPAN MANOHARAN, NO.25/3, NAWAB THOTTAM, CAUVERY NAGAR , WORAIYUR, TRICHY 620 003. [PAN: A JLPM 3820G ] VS. THE INCOME TAX OFFICER, WARD 1 (2), NO.44, WILLIAMS ROAD, CANTONME NT, T IRUCHIRAPPALLI 620 001 . ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. N. ARJUNRAJ , C.A FOR MR. SRIDHAR, ADVOCATE /RESPONDENT BY : M S. ANITA , J CIT / DATE OF HEARING : 1 3 . 10 .2020 / DATE O F PRONOUNCEMENT : 13.10.2020 / 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 ) - 1, TRICHY IN I.T.A. NO. 1 6 1 /2018 - 19/CIT (A) - 1 /TRY ; DATED 0 5 .07. 201 9 RELEVANT TO THE ASSESSMENT YEAR 20 1 6 - 20 17 . I . T . A NO . 2 32 4 /CHNY/20 19 : - 2 - : 2. MR. N. ARJUNRAJ, CHARTERED ACCOUNTANT FOR MR. SRIDHAR, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND M S. ANITA , JCIT REPRESENTED ON BEHALF OF THE REVENUE. 3. WHEN THIS APPEAL WAS TAKEN UP FOR HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAD SUBMITTED THAT THE LEARNED COMMI SSIONER OF INCOME TAX (APPEALS) - 1, TRICHY PASSED AN EX - PARTE ORDER AND SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ,1, TRICHY AS CIRCUMSTANCES WERE BEYOND HIS CONTROL. HE PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, TRICHY . 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS STRONGLY OBJECTED FOR REMITTING THE MATTER BACK TO THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, TRICHY . 5. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. 6. WE FIND THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, TRICHY HAD PASSED AN EX - PARTE ORDER VIDE ORDER DATED 0 5 .07. 2019 . MOREOVER, ON PERUSAL OF THE APPELLATE ORDER, WE FIND THAT THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS) - 1, TRICHY HAS NOT ADJUDICATED THE ISSUE IN APPEAL ON MERITS. THUS, W E ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE I . T . A NO . 2 32 4 /CHNY/20 19 : - 3 - : OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, TRICHY AND REMIT THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, TRICHY TO PASS A FRESH ORDER IN ACCORDANCE WITH LAW. WE FURTHER OBSERVE THAT THE LEARNED COUNSEL FOR THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, TRICHY 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 OF THE ASSESSEE IN I.T.A.NO. 2 32 4 /CHNY/2019 IS ALLOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE OPEN COURT ON 13 TH OCTOBER , 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 13 TH OCTOBER , 2020 IA , SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF