LAKSHMANAN DAYALAN, CHENNAI V. ITO, NCW - 9 (5), CHENNAI

ITA 49/CHNY/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0113 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 08-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Keywords: Principle of natural justice; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C (SMC) BENCH: CHENNAI , BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER ./ ITA NO. 49 /CHNY/ 20 20 / ASSES SMENT YEAR: 20 11 - 20 12 SHRI LAKSHMANAN DAYALAN, NO.16, MALLAN PONNAPPA MUDALI STREET, TRIPLICANE , CHENNAI 600 005. [PAN: A IQPD 2629C ] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 9(5), NO.121, AAYAKAR BHAVAN, MAHATMA GANDHI ROAD, NUNGAMBAKKAM , CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : M S. R. ANITHA, J CIT / DATE OF HEARING : 1 6 . 1 2 .2020 / DATE OF PRONOUNCEMENT : 16 .12.2020 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : TH IS APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1 0 , CHENNAI IN I . T . A NO. 61 / CIT(A) - 10/2018 - 19 DATED 22.11.2019 RELEVANT TO THE ASSESSMENT YEAR 20 11 - 2012 . I . T . A NO . 49/CHNY/2019 : - 2 - : 2. WHEN THE MATTER WAS TAKEN UP FOR HEARING THROUGH VIDEO CONFERENCING, N ONE APPEARED BEFORE US ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE. THEREFORE, WE PROCEED TO DISPOSE OF THIS APPEAL EX - PARTE, AFTER HEARING THE LEARNED DEPAR TMENTAL REPRESENTATIVE. 3 . T HE LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION FOR REMITTING THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). 4 . O N PERUSAL OF THE RECORDS, I FIND THAT EVEN BEFORE THE LEARN ED COMMISSIONER OF INCOME TAX (APPEALS) THE ASSESSEE HAS NEITHER APPEARED NOR PRODUCED THE REQUISITE DETAILS OR ACCOUNTS TO SUBSTANTIATE HIS CLAIM, WHICH SHOWS THAT THE ASSESSEE IS NOT EVINCING ANY INTEREST IN PURSUING HIS APPEAL. THEREFORE , IN THE INTER EST OF JUSTICE AND ALSO BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE, I AM OF THE VIEW THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). ACCORDINGLY, THE ORDER PASS ED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS SET ASIDE AND REMIT TED BACK TO THE FILE OF THE LEARNED COMMISSIONER I . T . A NO . 49/CHNY/2019 : - 3 - : OF INCOME TAX (APPEALS) TO ADJUDICATE THIS APPEAL AFRESH IN ACCORDANCE WITH LAW, AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESS EE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LEARNED COMMISSIO NER OF INCOME TAX (APPEALS) ON THE DATE OF HEARING WITHOUT FAIL. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN I.T.A NO.4 9 /CHNY/201 9 IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON 16 TH DECEM BER , 20 20 IN CHENNAI. SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI , / DATED: 16 TH DECEMBER , 2020 IA, SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF