SHRI P. RAJASEKAR, TRICHY V. ACIT, CIRCLE - 3 (1), TRICHY

ITA 2370/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4961 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: ARJUN RAJ CA SHRI S SRIDHAR
• Keywords: Set aside
• Section: 13

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.2370/CHNY/2019 ( [ [ / ASSESSMENT YEAR: 2013-14) / APPELLANT BY : SHRI ARJUN RAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : MS. ANITHA, JCIT /DATE OF HEARING : 13.10.2020 /DATE OF PRONOUNCEMENT : 13.10.2020 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, TRICHY IN ITA NO.131/2016-17/CIT(A)-1/TRY DATED 07.06.2019 FOR THE ASSESSMENT YEAR 2013-14. SHRI P.RAJASEKAR, NO.2, ANNAMALAI STREET, MELAKALKANDARKOTTAI, TRICHY 620 011. VS THE ACIT, CIRCLE 3(1), TRICHY. PAN: AAGPR4495N ( /APPELLANT) ( /RESPONDENT) 2 ITA NO.2370/CHNY/2019 2. SHRI P. RAJASEKAR, THE ASSESSEE IS A CIVIL CONTRACTOR, FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2013-14. AGAINST THE ORIGINAL ASSESSMENT ORDER, THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A). THE CIT(A) ISSUED NOTICES ON VARIOUS DATES AND FINAL OPPORTUNITY WAS GIVEN TO THE ASSESSEE ON 06.03.2019. ON 06.03.2019, NEITHER THE ASSESSEE APPEARED NOR SENT HIS REPRESENTATION OR SOUGHT ADJOURNMENT AND NO DOCUMENTS WAS FILED. THEREFORE, THE LD.CIT(A) DISMISSED THE APPEAL. AGGRIEVED AGAINST THAT ORDER, THE ASSESSEE FILED THIS APPEAL. 3. THE LD.AR SUBMITTED THAT THE LD.CIT(A) DISMISSED THE APPEAL WITHOUT ADJUDICATING THE ISSUES AND HENCE PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE BEFORE THE LD.CIT(A), SO THAT THE ISSUES ARE DECIDED ON MERITS. PER CONTRA, THE LD.DR STRONGLY OBJECTED FOR REMITTING THE MATTER BACK TO THE LD.CIT(A) 4. WE HEARD THE RIVAL SUBMISSIONS THROUGH VIDEO CONFERENCING AND GONE THROUGH THE RELEVANT MATERIAL. FROM THE ORDER OF THE LD.CIT(A), IT IS EVIDENT THAT THE ASSESSEE HAS FAILED TO PURSUE THE APPEAL BEFORE THE CIT(A) AND HENCE THE LD.CIT(A) DISMISSED THE APPEAL WITHOUT ADJUDICATING THE ISSUES IN APPEAL ON MERITS. THEREFORE, WE ARE OF THE 3 ITA NO.2370/CHNY/2019 VIEW THAT IN THE INTERESTS OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE CIT(A) FOR A FRESH CONSIDERATION. THE ASSESSEE SHALL PLACE RELEVANT MATERIAL BEFORE THE CIT(A) AND ACTIVELY PURSUE HIS APPEAL AS REQUIRED BY THE CIT(A) IN ACCORDANCE WITH LAW. THE CIT(A), ON DUE EXAMINATION OF THEM AND AFTER AFFORDING DUE OPPORTUNITY TO THE ASSESSEE, SHALL DECIDE THE ISSUES IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH OCTOBER, 2020 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 13 TH OCTOBER, 2020 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( ) (V. DURGA RAO) /JUDICIAL MEMBER ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER