Raja Holdings, Kumbakonam V. ACIT, Kumbakonam

ITA 340/CHNY/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81173 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-09-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C V PAVANA KUMAR
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . . , ! ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER ./ I.T.A.NO.340/MDS./2013 ( / ASSESSMENT YEAR :2009-10 ) M/S.RAJA HOLDINGS , NO.40,THSS ROAD, KUMBAKONAM.612001 VS. THE ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-I, KUMBAKONAM.612001 PAN AAAFR 6464 R ( #$ / APPELLANT ) ( %&#$ / RESPONDENT ) / APPELLANT BY : SHRI S.SRIDHAR,ADVOCATE / RESPONDENT BY : SHRI C.V.PAVANA KUMAR, JCIT D.R / DATE OF HEARING : 18.09.2014 ! /DATE OF PRONOUNCEMENT : 19.09.2014 ' / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED B Y THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A) TIRUCHIR APALLI DATED ITA NO340./MDS/2013 M/S.RAJA HOLDINGS 2 31.12.2012 IN ITA NO.315/11-12 PASSED UNDER SECTION 143(3), READ WITH SECTION SEC. 250 OF THE ACT. 2. AT THE OUTSET, THE LD. A.R. SUBMITTED BEFORE US THAT THE LD. CIT (A) HAD GIVEN THE ASSESSEE ONLY ONE OPPORTUNITY FOR ARGUING ITS CASE BEFORE HIM I.E, ON 26.12.2012. SINCE THE ASSESSEE C OULD NOT APPEAR BEFORE THE LD. CIT (A) ON THAT DAY THE LD. CIT (A) PASSED EXPARTE ORDER. LD. A.R THEREFORE, PRAYED THAT ONE MORE OPPO RTUNITY MAY BE PROVIDED TO THE ASSESSEE TO REPRESENT ITS CASE BEFO RE THE LD. CIT (A). LD. D.R STOUTLY OPPOSED THE SUBMISSIONS OF THE LD. A.R AND REQUESTED THAT THE ORDER OF THE LD. CIT (A) MAY BE CONFIRMED SINCE HE HAS DECIDED THE CASE ON MERITS BY TAKING INTO CONSI DERATION OF THE MATERIALS AVAILABLE ON RECORD BEFORE HIM. 3. AFTER HEARING BOTH SIDES, THOUGH WE DO NOT APP RECIATE THE LAME EXCUSE TENDERED BY THE LD. A.R., IN THE INTEREST OF JUS TICE WE HEREBY GRANT ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE ITS CASE BEFORE THE LD. CIT (A) AND ACCORDINGLY REMIT BACK THE MATT ER TO THE FILE OF LD. CIT (A) FOR FRESH CONSIDERATION . WE FURTHER H EREBY DIRECT THE ITA NO340./MDS/2013 M/S.RAJA HOLDINGS 3 ASSESSEE TO PROMPTLY APPEAR BEFORE THE LD. CIT (A) WITHOUT SEEKING UNNECESSARY ADJOURNMENTS AND CO-OPERATE WITH THE RE VENUE IN THEIR PROCEEDINGS TO EXPEDITE THE ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. ORDER PRONOUNCED ON 19 TH SEPTEMBER, 2014. SD/- SD/- (S.S.GODARA) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 19 TH SEPTEMBER, 2014. K S SUNDARAM. '# $%&% /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. '() /CIT(A) 4. ' /CIT 5. %*+ , /DR 6. +-. /GF