Thiruporur Govindaswamy Venkatesh, CHENNAI V. ITO International Taxation 2(2), CHENNAI

ITA 2855/CHNY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6591 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 08-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . , . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.2855/CHNY/2018 / ASSESSMENT YEAR: 2010-11) SHRI THIRUPORUR GOVINDASWAMY VENKATESH, OLD NO.25, NEW NO.1, SECOND LAND, DR.B.N. ROAD, T.NAGAR, CHENNAI 600 017. VS THE INCOME TAX OFFICER, INTERNATIONAL TAXATION 2(2), CHENNAI. PAN: ACIPV6233C ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI N. DEVANATHAN, ADVOCATE / RESPONDENT BY : SHRI SRIDHAR, DORA, JCIT /DATE OF HEARING : 27.02.2019 /DATE OF PRONOUNCEMENT : 27.02.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-16, CHENNAI, DATED 09.08.2018 IN ITA NO.22/CIT(A)-16/2010-11 FOR THE ASSESSMENT YEAR 2010-11 PASSED U/S.250(6) R.W.S. 143(3) & 147 OF THE ACT. 2. AT THE OUTSET WE FIND THAT THE LD.CIT(A) HAS PASSED AN EX-PARTE ORDER WITHOUT ADJUDICATING THE GROUNDS ON MERITS. THEREFORE WE HEREBY REMIT BACK THE MATTER TO THE FILE OF LD.CIT(A) 2 ITA NO.2855/CHNY/2018 FOR FRESH HEARING WITH DIRECTION TO AFFORD SUFFICIENT OPPORTUNITY TO THE ASSESSEE OF BEING HEARD AND THEREAFTER PASS APPROPRIATE ORDER IN ACCORDANCE WITH MERIT AND LAW ON THE GROUNDS RAISED BY THE ASSESSEE. THE ASSESSEE IS ALSO HEREBY DIRECTED TO CO-OPERATE WITH THE LD.CIT(A) IN HIS PROCEEDINGS BY PROMPTLY APPEARING BEFORE HIM ON THE DATE OF HEARING AND FURNISH THE DETAILS CALLED FOR. IF THE ASSESSEE FAILS TO DO SO, THE LD.CIT(A) SHALL BE AT LIBERTY TO PASS APPROPRIATE ORDER WITH RESPECT TO THE GROUNDS RAISED BY THE ASSESSEE IN ACCORDANCE WITH MERITS AND LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 27 TH FEBRUARY, 2019 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER /CHENNAI, /DATED 27 TH FEBRUARY, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF