Ayyanar Srinivas, Chennai V. ITO, Non Corp Ward 6(2), Chennai

ITA 373/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0312 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: SUSHMA HARINI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . . , ! ' , # '$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.373/CHNY/2019 % &% /ASSESSMENT YEAR: 2010-11 SHRI AYYANAR SRINIVAS, NO.55/25, ARTHOON ROAD, ROYAPURAM, CHENNAI. VS. INCOME TAX OFFICER, NON-CORPORATE WARD-6(2), CHENNAI. [PAN: ADWPS 4624F ] ( '( /APPELLANT) ( )*'( /RESPONDENT) '( + , / APPELLANT BY : MS. SUSHMA HARINI, ADVOCATE )*'( + , /RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL. CIT - + .# /DATE OF HEARING : 03.04.2019 /0& + .# /DATE OF PRONOUNCEMENT : 04.04.2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI (HEREINAFTER CALLED AS CIT(A)) DATED 05.12.2018 FOR THE ASSESS MENT YEAR (AY) 2010-11. 2. IT IS STATED BEFORE US THAT THE ORDERS OF BOTH T HE LOWER AUTHORITIES ARE EXPARTE. THE APPELLANT COULD NOT CAUSE APPEARANCE B EFORE LOWER AUTHORITIES BECAUSE OF THE MISTAKE OF THE CHARTERED ACCOUNTANT AND THE APPELLANT HAD FILED A COMPLAINT AGAINST CA WITH THE INSTITUTE OF CHARTERED ACCOUNTANTS OF ITA NO. /CHNY/2018 (AY: 20 - ) :- 2 -: INDIA FOR DISCIPLINARY ACTION. THEREFORE, IT IS PR AYED THAT THE MATTER BE RESTORED BACK TO THE FILE OF AO. 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. FROM THE PERUSAL OF THE ORDER OF LD. CIT(A), IT IS CLEAR THAT THE LD. CIT(A) HAD MERELY DISMISSED THE APPEAL WITHOUT DISCUSSING ON M ERITS OF ISSUES IN APPEAL, IT IS SETTLED PRINCIPLE OF LAW THAT THE APP ELLATE AUTHORITY SHOULD DISPOSE OF THE APPEAL ON MERITS EVEN IN THE CASE OF NON APPEARANCE OF THE PARTIES. THEREFORE, WE REMIT THIS MATTER BACK TO T HE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION ON THE MERITS OF THE APPEAL AFTE R AFFORDING DUE OPPORTUNITY OF HEARING TO THE APPELLANT. HENCE, APPEAL FILED B Y THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 4 TH DAY OF APRIL, 2019 IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ! ' ) (INTURI RAMA RAO) # /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED: 4 TH APRIL, 2019. EDN, SR. P.S + ).23 43&. /COPY TO: 1. '( /APPELLANT 2. )*'( /RESPONDENT 3. - 5. ( )/CIT(A) 4. - 5. /CIT 5. 36 ). /DR 6. 7% 8 /GF