Vanitha Devi Nahar, CHENNAI V. ITO Business Ward XII(4), CHENNAI

ITA 3113/CHNY/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5449 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D ANAND
• Section: 64; 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO. 3113/CHNY/2017 / ASSESSMENT YEAR : 2009-10 SHRI NARENDRA KUMAR NAHAR, L/H OF SMT. VANITHA DEVI NAHAR, NO. 20 (OLD NO. 16), ERULAPPAN STREET, SOWCARPET, CHENNAI 600 079. [PAN: AADPN 2906R] VS. THE INCOME TAX OFFICER, BUSINESS WARD XII (4), CHENNAI 600 006. ( / APPELLANT) ( / RESPONDENT) ASSESSEE BY : SHRI. D. ANAND, ADVOCATE REVENUE BY : SHRI. AR V SREENIVASAN, JCIT - /DATE OF HEARING : 25.10.2018 - /DATE OF PRONOUNCEMENT : 31.10.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 5, CHENNAI, IN ITA NO. 266/C IT(A)-5/2013-14 DATED 11.10.2017 FOR ASSESSMENT YEAR 2009-10. :-2-: ITA NO.3113/CHNY/2017 2. THE AR SUBMITTED THAT THE LD. CIT(A) DISMISSED T HE APPEAL WITHOUT CONSIDERING THE REQUEST FOR ADJOURNMENT FILED BY TH E ASSESSEE AND DISMISSAL OF APPEAL WITHOUT EFFECTIVE REPRESENTATION IS AN INJUS TICE. THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT THE CASE EFFECTIVEL Y BEFORE THE LD. CIT(A). THE LD. DR SUBMITTED THOUGH ABOUT 10 OPPORTUNITIES WERE RENDERED BY THE LD. CIT(A), THE ASSESSEE HAS NOT AVAILED THE OPPORTUNIT Y. HOWEVER, THE CASE HAS TO BE CONSIDERED ON MERITS. 3. WE HEARD THE RIVAL SUBMISSIONS. IN THE FACTS AND CIRCUMSTANCES, WE DEEM IT FIT TO REMIT THIS ISSUE BACK TO THE LD. CIT(A) F OR AFFORDING AN EFFECTIVE REPRESENTATION TO THE ASSESSEE AND THEN DECIDE THE CASE ON MERITS. WE ALSO DIRECT THE ASSESSEE TO RENDER EFFECTIVE CO-OPERATIO N, IN ACCORDANCE WITH LAW, BEFORE THE LD. CIT(A) ENABLING HIM IN DISPOSING THE APPEAL EARLY. 4. IN THE RESULT, THE ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON WEDNESDAY, THE 31 ST DAY OF OCTOBER, 2018 AT CHENNAI. SD/- ( . ' ) (DUVVURU RL REDDY) $% /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) % /ACCOUNTANT MEMBER /CHENNAI, 2 /DATED: 31 ST OCTOBER, 2018 JPV -45676 /COPY TO: 1. 9/ APPELLANT 2. 4;9 /RESPONDENT 3. < ) (/CIT(A) 4. < /CIT 5. 64 /DR 6. ? /GF