SHRI RAGHUNATHAN RAMAKRISHNAN KRISHNAKUMAR, VELLORE V. ITO, WARD-2, VELLORE

ITA 2670/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1388 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 19-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 201; 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH: CHENNAI , BEFORE SH RI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO. 2670 /CHNY/ 201 9 / ASSESSMENT YEAR: 201 1 - 1 2 SHRI RAGHUNATHAN RAMAKRISHNAN KRISHNAKUMAR, NO.1, EB COLONY, WALAJAPET VILLAGE, AMMOOR ROAD, WALAJA TALUKA, VELLORE 632 5 13. [PAN: A OQPK 1346D ] VS. THE INCOME TAX OFFICER WARD - 2, NO.2, BARRACKS CROSS STREET, OFFICERS LINE, VELLORE 632 001. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : M S . R. ANITHA, J CIT / DATE OF HEARING : 1 9 .03.2020 / DATE OF PRONOUNCEMENT : 1 9 .03 .20 20 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF I NCOME TAX (APPEALS) - 1 3 , C HENNAI IN APPEAL NO. I.T.A. NO.60/2018 - 19/AY - 2011 - 12/CIT(A) - 13 DATED 0 5 . 07 .201 9 FOR THE ASSESSMENT YEAR 201 1 - 201 2 . 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MS. R. ANITHA, JCIT REPRE SENTED ON BEHALF OF THE R EVENUE . ITA NO. 2670 / CHNY / 201 9 : - 2 - : 3. IT WA S SUBMITTED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS GRANTED SUBSTANTIAL OPPORTUNITIES TO THE ASSESSEE BUT THE ASSESSEE HAS NOT REPRESENTED HIS APPEAL BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). IT WAS A SUBMISSION THAT CONSEQUENTLY ON ACCOUNT OF THE NON - REPRESENTATION AND NOT PROVIDING ANY VALID ARGUMENT BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS UPHELD THE ASSESSMENT AND DISMISSED THE APPEAL OF THE ASSESSEE. 4 . I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 5 . GROUND NO.1.2 OF THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE SHOWS THAT THE ASSESSEE HAS SUBMITTED THAT ADEQUATE OPPO RTUNITY HAS NOT BEEN GRANTED TO THE ASSESSEE. A PERUSAL OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) SHOWS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS SUBSTANTIALLY DISMISSED THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON - REPRESENT ATION. THIS BEING SO, IN THE INTEREST OF NATURAL JUSTICE, THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE AND THE ISSUES IN THE APPEAL ARE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER ITA NO. 2670 / CHNY / 201 9 : - 3 - : OF INCOME TAX (APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 2670 /CHNY/2019 IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PR ONOUNCED IN THE OPEN COURT ON 1 9 TH MARCH , 20 20 IN CHENNAI. SD/ - ( ) (GEORGE MATHAN) /JUDICIAL MEMBER / CHENNAI, / DATED: 1 9 TH MARCH , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF