C. Athualla Basha, CHENNAI V. ITO, CHENNAI

ITA 2542/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7871 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-08-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: T VASUDEVAN

Judgement Text

, A/ SMC , IN THE INCOME TAX APPELLATE TRIBUNAL A/SMC BENCH, CHENNAI . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ./ I.T.A.NO.2542 /MDS./2016 ( / ASSESSMENT YEAR :2009-10) C.ATHUALA BASHA, NO.71,OLD NO.26, JANI JAHAN KHAN ROAD, ROYAPETTAH, CHENNAI VS. THE ITO, BUSINESS WARD VIII(1), CHENNAI. PAN ADKPA 3162 E ( / APPELLANT ) ( / RESPONDENT ) ! ' # / APPELLANT BY : MR.T.VASUDEVAN, ADVOCATE $% ! ' # / RESPONDENT BY : MR.A.V.SREEKANTH,JCIT, D.R & ' ' ( ) / DATE OF HEARING : 07.12.2016 *+ ' ( ) /DATE OF PRONOUNCEMENT : 07.12.2016 / O R D E R ITA NO. 2542/MDS/2016 2 PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED B Y THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)-13, CHENN AI DATED 08.03.2016 IN ITA NO.1537 & 1538/2013-14 PERTIANIN G TO ASSESSMENT YEAR 2009-10. 2. THE ONLY GROUND IN HIS APPEAL IS WITH REGARD T O SUSTAINING OF ADDITION OF ` 15,84,117/- U/S.69 OF THE ACT. 3. AT THE TIME OF HEARING, THE LD.A.R SUBMITTED TH AT THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY OF HEARING BEFORE THE LD.CIT(A) AS THE LD.CIT(A) WAS NOT GIVEN PROPER OPPORTUNITY O F HEARING TO THE ASSESSEE AND THE LD.CIT(A) HAS STATED IN HIS ORDER THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE PRESENT APPEAL. HENCE, THE REQUEST OF THE ASSESSEES COUNSEL IS CONSIDERED AND THE ISSUE IS REMITTED TO THE FILE OF LD.CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY TO PRESENT THE ASSESSEES CASE, THEREAF TER, HE HAS TO DECIDE THE ISSUE ON MERITS. ITA NO. 2542/MDS/2016 3 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 07 TH DECEMBER, 2016 AT CHENNAI. SD/- ( ) ( CHANDRA POOJARI ) /ACCOUNTANT MEMBER CHENNAI, DATED THE 07 TH DECEMBER, 2016 . K S SUNDARAM. , ' $(-. /.( / COPY TO: 1 . ! / APPELLANT 3. & 0( () / CIT(A) 5. .3 4 $(5 / DR 2. $% ! / RESPONDENT 4. & 0( / CIT 6. 4 6 7 ' / GF