Dorai Pandi Manickam, Erode V. JCIT, Erode

ITA 2429/CHNY/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7625 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 27-01-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Assessee Lawyers: A S SRIRAM
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , . , $ % BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ( . / I.T.A.NO.2429/MDS/2014 ( / ASSESSMENT YEAR : 2010-11 ) MR.DORAI PANDI MANICKAM 70, RANGABHAVANAM, KARUNGALPALAYAM, ERODE-638 003. VS JOINT COMMISSIONER OF INCOME TAX, RANGE-1, ERODE. PAN:AEMPP4476P (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. A.S.SRIRAM,ADVOCATE /RESPONDENT BY : DR.B.NISCHAL, JCIT /DATE OF HEARING : 27 TH JANUARY, 2016 /DATE OF PRONOUNCEMENT : 30 TH MARCH, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS APPEAL IS FILED BY THE ASSESSEE AGGRIEVED BY T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS), COIMBATORE DATED 22.07.2014 IN ITA NO.34/13-14 PASS ED UNDER SECTION 143(3) R.W.S. 250 OF THE ACT. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE FILED A PETITION BEFORE US SEEKING ADJOURNMENT OF T HE CASE TO A SHORT DATE IN ORDER TO FURNISH CERTAIN ADDITIONAL I NFORMATION. 2 ITA NO.2429/MDS/2014 HOWEVER, IT WAS OPINED BY THE BENCH TO PROCEED WITH THE HEARING CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. AT THE OUTSET, THE LEARNED AUTHORIZED REPRESENTA TIVE SUBMITTED THAT THE ASSESSEE OR HIS REPRESENTATIVE C OULD NOT APPEAR BEFORE THE LEARNED COMMISSIONER OF INCOME TA X (APPEALS) AT THE TIME OF HEARING AND THEREFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) PASSED EX-PART E ORDER WITHOUT AFFORDING AN OPPORTUNITY TO THE ASSES SEE OF BEING HEARD. IT WAS THEREFORE PLEADED THAT THE MATT ER MAY BE REMITTED BACK TO THE FILE OF THE LEARNED COMMISSION ER OF INCOME TAX (APPEALS) IN ORDER TO PRESENT HIS CASE B EFORE HIM WITH FACTUAL DETAILS. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE L EARNED AUTHORIZED REPRESENTATIVE AND PLEADED THAT THE ORDE R OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) MAY BE CONFIRMED. 3 ITA NO.2429/MDS/2014 5. AFTER HEARING BOTH SIDES AND PERUSING THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), IT IS APPARENT THAT THE LEARNED COMMISSIONER OF INCOME TA X (APPEALS) HAS PASSED AN EX-PARTE ORDER. IT IS ALSO REVEALED FROM THE ORDER OF THE LEARNED COMMISSIONER OF INCOM E TAX (APPEALS) THAT HE HAS PROVIDED SUFFICIENT OPPORTUNI TY TO THE ASSESSEE AND POSTED THE CASE FOR HEARING ON 24.04.2 014, 05.05.2014, 05.06.2014 AND 18.06.2014. IN SPITE OF THESE OPPORTUNITIES GIVEN TO THE ASSESSEE, HE FAILED TO B E PRESENT BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPE ALS) AT THE TIME OF HEARING. THEREFORE THE SUBMISSIONS OF THE LEARNED AUTHORIZED REPRESENTATIVE DO NOT HAVE ANY MERIT. H OWEVER, IN THE INTEREST OF JUSTICE, WE PROVIDE ONE MORE OPP ORTUNITY TO THE ASSESSEE OF BEING HEARD BY THE LEARNED COMMISSI ONER OF INCOME TAX (APPEALS) AND ACCORDINGLY REMIT THE MATT ER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME T AX (APPEALS) FOR DE NOVO CONSIDERATION. AT THE SAME TI ME, WE CAUTION THE ASSESSEE TO CO-OPERATE WITH THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND THE REVENU E IN THE PROCEEDINGS WITHOUT SEEKING ADJOURNMENTS ON FLI MSY GROUNDS IN ORDER TO EXPEDITE THEIR ORDERS FAILING W HICH THE 4 ITA NO.2429/MDS/2014 REVENUE SHALL BE AT LIBERTY TO PASS APPROPRIATE ORD ER AS PER LAW AND MERIT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 30 TH MARCH, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, # /DATED 30 TH MARCH, 2016 SOMU '( +( /COPY TO: 1. APPELLANT 2. RESPONDENT 3. , () /CIT(A) 4. , /CIT 5. ( 1 /DR 6. /GF .