M.S.Mani, Trichy V. ITO, Trichy

ITA 374/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96159 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 14-09-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 17-02-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: T VASUDEVAN
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , ! ' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ ITA NO. 374/MDS/2015 / ASSESSMENT YEAR : 2011-12 M.S. MANI, E-2/8, BHEL TOWNSHIP, KAILASAPURAM, TRICHY-620 014. PAN AALPM4322L ( /APPELLANT) VS THE INCOME-TAX OFFICER, WARD-I(4), TRICHY. ( /RESPONDENT) / APPELLANT BY : SHRI T. VASUDEVAN, ADVOCATE / RESPONDENT BY : SHRI A.B.KOLI, JCIT / DATE OF HEARING : 14.09.2015 ! / DATE OF PRONOUNCEMENT : 23.09.2015 & / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) DATED 28 .11.2014 FOR THE ASSESSMENT YEAR 2011-12. - - ITA 37 4/15 2 2. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS WITH REGARD TO DISPOSING OF EX PARTE ORDER BY THE CIT(AP PEALS). 3. THE LD. AR SUBMITTED THAT THE APPEAL WAS POSTED FOR HEARING ON 21.8.2014. SINCE, THE AUDITOR WAS BUSY IN HIS PROFESSIONAL WORK, THE ASSESSEE REQUESTED FOR ADJOU RNMENT OF THE CASE AT A LATER DATE CONVENIENT TO THE CIT(APPE ALS) PREFERABLE AFTER 15 TH OCTOBER, 2014. HOWEVER, THE CIT(APPEALS) WITHOUT ACCEDING THE ASSESSEES REQUEST, DISPOSED T HE APPEAL OF THE ASSESSEE, EX PARTE ON MERITS. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL ON RECORD. IN OUR OPINION, THE CIT(APPEALS) HAS D ECIDED THE APPEAL, EX PARTE WITHOUT INTIMATING REJECTION OF TH E ASSESSEES REQUEST FOR ADJOURNMENT. BEING SO, IT IS APPROPRIA TE TO REMIT THE ENTIRE ISSUE TO THE FILE OF THE CIT(APPEALS) FOR FR ESH CONSIDERATION. ACCORDINGLY, WE REMIT THE ENTIRE IS SUE TO THE FILE OF THE CIT(APPEALS) WITH DIRECTION TO DECIDE THE SA ME AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . - - ITA 37 4/15 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON WEDNESDAY, T HE 23 RD OF SEPT., 2015 AT CHENNAI. SD/- SD/- ( '# $%& ' ) ( ' & ( ) ) *+,-..-/-01234-54-6-37 *+,-234-5889-4 :7 % '; /JUDICIAL MEMBER ';<=>>8?2@-2@A1BC14 '% /CHENNAI, D' /DATED, THE 23 RD SEPT., 2015. MPO* 'E FGHG /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. I*7 /CIT(A) 4. I /CIT 5. GJ$ K /DR 6. $LM /GF.