Simrathmal Jain, CHENNAI V. ACIT Non Corporate Circle 12(1), CHENNAI

ITA 2603/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4803 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: K RAVI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL D SMC BENCH : CHENNAI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NO.2603.CHNY/2018 / ASSESSMENT YEAR : 2012-13 SHRI SIMRATHMAL JAIN , 22/2, VANNIER STREET, GEORGE TOWN, CHENNAI 600001. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-12(1), CHENNAI 600 006. [PAN AEZPJ 0799 L ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI K.RAVI,ADVOCATE /RESPONDENT BY : SHRI B.SAGADEVAN, JCIT,D.R ! '# / DATE OF HEARING : 23 - 1 0 - 201 8 $% ! '# / DATE OF PRONOUNCEMENT : 23 - 1 0 - 201 8 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-13, CHENNAI IN ITA NO.83/CIT(A)-13/A.Y 2012-13 DATED 27.06.2018 FO R THE ASSESSMENT YEAR 2012-13. 2. SHRI K.RAVI REPRESENTED ON BEHALF OF THE ASSESSEE, AND SHRI B.SAGADEVAN REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT THE APPEAL HAS BEEN DISPOSED OF BY THE LD.CIT(A) AS EX PARTE. IT WAS A SUBMISSION THAT THE ASSESSEE MAY BE GRANTED AN ANOTHER OPPORTUNITY TO REPRESENT HIS APPEAL BEFORE ITA NO2603/CHN/18Y. :- 2 -: THE LD.CIT(A). IN REPLY, LD.D.R DID NOT RAISE ANY S ERIOUS OBJECTION TO THE SUBMISSIONS OF AUTHORISED REPRESENTATIVE OF ASS ESSEE. 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE ORDER OF THE CIT(APPEALS) SHOWS THAT LD.CIT(A) HAS DISPOSED OF THE APPEAL OF ASSESSEE EX PARTE . CONSIDERING THE SUBMISSIONS OF LD.A.R AND IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF LD.CIT(A) FOR RE-ADJUDICATI ON AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 23 RD OCTOBER, 2018, AT CHENNAI. SD/ - ( ) (GEORGE MATHAN) ! '# / JUDICIAL MEMBER & / CHENNAI ' / DATED: 23 RD OCTOBER, 2018. K S SUNDARAM (!)* +*! / COPY TO: 1 . / APPELLANT 3. ,!- . / CIT(A) 5. */0!1 / DR 2. / RESPONDENT 4. ,! / CIT 6. 023 / GF