PISTA BAI, CHENNAI V. ITO NON CORPORATE WARD-5(4), CHENNAI

ITA 26/CHNY/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8847 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 06-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G. CHANDRABABU
• Keywords: Principle of natural justice; Set aside
• Section: 201; 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ./ ITA NO. 26/CHNY/2020 / ASSESSMENT YEAR : 20 16 - 1 7 SMT. PISTA BAI, #202/514, K.H. ROAD, ENNORE, CHENNAI 600 057. [PAN: AGVPP 1567G ] VS. THE INCOME TAX OFFICER , NON CORPORATE CIRCLE - 5(4) , BSNL TOWERS, NO.16, GREAMS ROAD, CHENNAI . ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI G.CHANDRABABU, ADDL. CIT / DATE OF HEARING : 04 . 01 .202 1 / DATE OF PRONOUNC EMENT : 04 .01 . 20 2 1 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS) - 5 , CHENNAI IN I.T.A. NO. 249 / CIT(A) - 5/ 201 8 - 19 , DATED 24 . 10 .2019 RELEVANT TO TH E ASSESSMENT YEAR 20 16 - 1 7 . ITA NO . 26/CHNY/2020 : - 2 - : 2. WHEN THE MATTER WAS TAKEN UP FOR HEARING, NONE APPEARED BEFORE US ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE. THEREFORE, WE PR OCEED TO DISPOSE OF THIS APPEAL , AFTER HEARING THE LEARNED DEPARTMENTAL R EPRESENTATIVE. 3 . WE HAVE HEARD THE LD. DR, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. ON PERUSAL OF THE RECORDS, WE FIND THAT BEFORE THE LD. CIT(A), DESPITE SUFFICIENT OPPORTUNITY HAD BEEN GIVEN TO THE ASS ESSEE , THERE WAS NO REPRESENTATION FROM THE ASSESSEE EITHER IN THE FORM OF PHYSICAL APPEARANCE OR WRITTEN SUBMISSION . THUS, WHILE REPRODUCING THE ASSESSMENT ORDER, THE LD. CIT(A) CONCLUDED THE APPELLATE ORDER BY CONFIRMING THE ADDITION MADE BY THE AO, WITH OUT ADJUDICATING THE ISSUE ON MERITS. THEREFORE, IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE A SSESSEE TO SUBSTANTIATE HER CASE BEFORE THE LD. CIT(A). ACCORDINGLY, THE ORDER PASSED BY THE LD. CIT(A) IS SET ASIDE AND REMITTED THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THIS APPEAL AFRESH IN ACCORDANCE WITH LAW, AFTER GIVING REASONABLE OPPORTUNITY TO THE A SSESSEE. WE ALSO DIRECT THE A SSES SEE TO APPEAR BEFORE THE LD. CIT(A) ON THE DATE OF HEARING ITA NO . 26/CHNY/2020 : - 3 - : WITHOUT FAIL TO REPRESENT HER CASE . IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4 . IN THE RESULT, THE APPEAL FILED BY THE A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH JANUARY , 20 21 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / C HENNAI, / DATED: 04 TH JANUARY , 202 1 EDN , SR. PS / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT, 5. / DR 6. / GF