KAMALESWARI, PERUNDURAI V. ITO WARD 2(2), ERODE

ITA 3094/CHNY/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0118 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G CHANDRABABU
• Assessee Lawyers: S SRIDHAR
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTAN T MEMBER I .T.A. NO. 3094 /CHNY/20 18 ASSESSMENT YEAR: 20 10 - 2011 SHRI KAMALESWARI, NO.99, THALAKKARA PUDUR, PERIYA VETTUPALAYAM, PERUNDURAI 638 052 TAMIL NADU PAN : BBGPK 4659F VS. THE INCOME TAX OFFICER, WARD 2(2), INCOME TAX OFFICE, GANDHI ROAD, ERODE 638 001. T.N. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S. SRIDHAR, ADVOCATE /RESPONDENT BY : MR. G. CHANDRABABU , SR. DR / DATE OF HEARING : 17 .12.2020 / DATE OF PRONOUNC EMENT : 17. 12.2020 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , COIMBATORE DATED 08.10.2018 PERTAIN ING TO ASSESSMENT YEAR 2010 - 2011 . I . T . A NO . 3094/CHNY/2018 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE WAS UNABLE TO BE PRESENT BEFORE THE ASSESSING OFFICER DUE TO CIRCUMSTANCES BEYOND HIS CONTROL. THEREFORE, HE HAS NOT FILED ALL THE RELEVANT DETAIL S. EVEN BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS), THE ASSESSEE COULD NOT FILE ANY RELEVANT DETAILS. THEREFORE, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE AND SUBMITTED THAT ONE MORE OPPORTU NITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE ASSESSING OFFICER. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION IN THIS REGARD. 4. IN VIEW OF THE ABOVE SUBMISSIONS MADE BY THE ASSESSEE, WE ARE OF THE OPINION THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE ASSESSING OFFICER. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND I . T . A NO . 3094/CHNY/2018 REMIT BACK THE MATTER TO THE FILE OF THE ASSESSING OFFICER TO ADJUDICATE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN I.T.A. NO.3094/C HNY/2018 IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED ON 17 TH DECEMBER , 2020 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 17 TH DECEMBER , 2020 IA , SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF