R.KANDASAMY, SALEM V. ACIT CIRCLE-1, SALEM

ITA 325/CHNY/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 8844 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA , ACCOUNTANT MEMBER ./ ITA NO. 325/CHNY/2020 / ASSESSMENT YEAR : 20 10 - 1 1 SHRI R. KANDASAMY, NO.60, PALANIAPPA NAGAR, JUNCTION MAIN ROAD, SALEM - 636 005. [PAN: AEEPK 3585L ] VS. THE ASST . COMMISSIONER OF INCOME TAX, CIRCLE - 1 , NO.3, GAND HI ROAD, SALEM. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI I. DINESH , A DVOCATE /RESPONDENT BY : SHRI SURESH PERIASAMY , JCIT / DATE OF HEARING : 31 .12.2020 / DATE OF PRONOUNCEMENT : 05 .01 . 20 2 1 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS) , SALEM IN I.T.A. NO. 84/2017 - 18 , DATED 16 . 0 8. 2019 RELEVANT TO TH E ASSESSMENT YEAR 2010 - 1 1 . ITA NO . 325/CHNY/2020 : - 2 - : 2. THERE IS A DELAY OF ONE HUNDRED DAYS FOR FILING THE APPEAL. THE ASSESSEE HAS FILED AN AFFIDAVIT, WHEREIN HE HAS EXPLAINED THE DETAILED REASONS FOR NON - FILING OF THE APPEAL WITHIN TIME. WE HAVE GONE THROU GH THE AFFIDAVIT AND ALSO CONSIDERED THE ARGUMENTS OF BOTH THE SIDES AND WE FIND THAT THERE IS SUFFICIENT CAUSE TO CONDONE THE DELAY. ACCORDINGLY, THE DELAY IS CONDONED. 3. SO FAR AS THE MERITS OF THE CASE IS CONCERNED, THE LEARNED COUNSEL FOR THE ASSESS EE HAD SUBMITTED THAT THE LD. CIT(A) PASSED EX - PARTE ORDER AND SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AS THE CIRCUMSTANCES WERE BEYOND HIS CONTROL. HE PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HI S CASE BEFORE THE LD. CIT(A). 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTIONS. 5. WE HAVE HEARD BOTH THE SIDES THROUGH VIDEO CONFERENCING AND PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDE RS OF THE AUTHORITIES BELOW. 6. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDERS OF ITA NO . 325/CHNY/2020 : - 3 - : THE LD. CIT (A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO PASS A FRESH ORDER IN ACCORDANCE WITH LAW. W E ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WHEN THE DATE IS GIVEN FOR HEARING WITHOUT FAIL TO REPRESENT HIS CASE . IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 7 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 05 TH JANUARY , 20 21 IN CHENNAI. SD/ - ( ) ( G. MANJUNATHA ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 05 TH JANUARY , 202 1 EDN , SR. PS / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT, 5. / DR 6. / GF