Bheemraj Mutha, CHENNAI V. ITO NCW 4(5), CHENNAI

ITA 2491/CHNY/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1981 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 12-10-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VARUVUURU SRIDHARJCITD R
• Assessee Lawyers: LAKSHMICHAND NAHATA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.2491/CHNY/2017 / ASSESSMENT YEAR :2013-14 SHRI BHEEMRAJ MUTHA , 136,NYNIAPPA NAICKEN STREET, PARK TOWN,CHENNAI 600 003. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD 4(5), CHENNAI 600 006. [PAN AASPM 1524 H ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : SHRI LAKSHMICHAND NAHATA C.A $% ! ' # /RESPONDENT BY : SHRI VARUVUURU SRIDHAR,JCIT,D.R & ' ' () / DATE OF HEARING : 14 - 11 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 14 - 11 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-5, CHENNA I IN APPEAL NO.91/CIT(A)-5/2016-17 DATED 28.08.2017 FOR TH E ASSESSMENT YEAR 2013-14. 2. SHRI LAKSHMICHAND NAHATA REPRESENTED ON BEHALF OF THE ASSESSEE, AND SHRI VARUVUURU SRIDHAR REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT THE LD.CIT(A) H AD DISMISSED THE APPEAL AND ALSO MADE THE ENHANCEMENTS AGAINST WHICH THE ASSESSEE IS ITA NO.2491/CHNY/2017 :- 2 -: IN APPEAL BEFORE US. IT WAS A SUBMISSION THAT THE A SSESSEE HAD SOUGHT AN ADJOURNMENT AND FILED AN ADJOURNMENT LETTER, WHI CH HAD NOT BEEN CONSIDERED BY THE LD.CIT(A). IT WAS A SUBMISSION TH AT THE APPEAL HAS BEEN DISPOSED OF BY THE LD.CIT(A) EX PARTE. IT WAS A SUBMISSION THAT THE ASSESSEE MAY BE GRANTED AN ANOTHER OPPORTUNITY TO REPRESENT HIS APPEAL BEFORE THE LD.CIT(A). IN REPLY, LD.D.R VEHEM ENTLY SUPPORTED THE ORDERS OF THE LD. ASSESSING OFFICER AND THE LD. CIT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS I T IS NOTICED THAT THE ASSESSEE HAS NOT BEEN HEARD IN RESPECT OF THE OBJECTIONS, IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF LD.CIT(A) FOR RE-ADJUDICATION AFTER GRA NTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 14 TH NOVEMBER, 2018, AT CHENNAI. SD/- SD/- ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 14 TH NOVEMBER, 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 3. & 3( () / CIT(A) 5. 145 $(6 / DR 2. $% ! / RESPONDENT 4. & 3( / CIT 6. 57 8' / GF