Daniel Samuel, CHENNAI V. JCIT, CHENNAI

ITA 3086/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90346 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 19-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: D ANAND
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! # , $ & BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO . 3086/MDS/2014 ( / ASSESSMENT YEAR: 2011-12) MR. DANIEL SAMUEL, 1, CROSS STREET, SRINAGAR COLONY, SAIDAPET, CHENNAI - 600 015. VS JOINT COMMISSIONER OF INCOME TAX BUSINESS RANGE-III CHENNAI - 34 PAN:AARPS2212D ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. D.ANAND, ADVOCATE /RESPONDENT BY : MR. A.V.SREEKANTH, JCIT /DATE OF HEARING : 18 TH MARCH, 2015 /DATE OF PRONOUNCEMENT : 15 TH MAY, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX (APPEALS-V), CHENNAI DATED 3.9.2014 FOR THE ASSESSMENT YEAR 2011-12. THE ASSES SEE RAISED SEVERAL GROUNDS IN ITS APPEAL ON MERITS AND ALSO FOR NOT GIVING REASONABLE OPPORTUNITY OF BEING HEARD BY THE COMMISSIONER OF INCOME TAX (APPEALS). 2. COUNSEL FOR THE ASSESSEE SUBMITS THAT COMMISSION ER OF INCOME TAX (APPEALS) PASSED EX-PARTE ORDER WITHOUT GIVING 2 ITA NO.3086 /MDS/2014 REASONABLE OPPORTUNITY OF BEING HEARD. COUNSEL FOR THE ASSESSEE THEREFORE SUBMITS THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR DECIDING THE ISSUES AFRESH AFTER PROVIDING ADE QUATE OPPORTUNITY TO THE ASSESSEE. 3. DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJEC TION IN REMITTING THE MATTER TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS). 4. ON GOING THROUGH THE ORDER OF THE COMMISSIONER O F INCOME TAX (APPEALS), WE FIND THAT SUFFICIENT OPPO RTUNITY WAS NOT GIVEN TO THE ASSESSEE TO EXPLAIN THE CASE OF TH E ASSESSEE. THEREFORE, WE DEEM IT APPROPRIATE TO REST ORE THE APPEAL TO THE FILE OF THE COMMISSIONER OF INCOME TA X (APPEALS) FOR FRESH ADJUDICATION AFTER PROVIDING AD EQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 3 ITA NO.3086 /MDS/2014 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MAY, 2015. SD/- SD/- ( # ) ( & (# ) ( CHANDRA POOJARI ) ( CHALLA NAGENDRA PRASAD ) * / ACCOUNTANT MEMBER ( * / JUDICIAL MEMBER ( /CHENNAI, , /DATED 15 TH MAY, 2015 SOMU ./ 0/ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 1 () /CIT(A) 4. 1 /CIT 5. / 5 /DR 6. /GF .