Sushmitha Southern Housing, CHENNAI V. ACIT, CHENNAI

ITA 520/CHNY/2015

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9845 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 13-03-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN IRS
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , ! ' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.520/MDS/2015 ( / ASSESSMENT YEAR : 2011-2012) M/S. SUSHMITHA SOUTHERN HOUSING, NO.24, A.K.SWAMY NAGAR SOUTH STREET, KILPAUK, CHENNAI 600 10. [PAN:ABAFS 5353F] ( &' /APPELLANT) VS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-10, CHENNAI-600 034. ( '(&' /RESPONDENT) / APPELLANT BY : SHRI. G. BASKAR, ADVOCATE / RESPONDENT BY : SHRI. N. MADHAVAN, IRS, JCIT. /DATE OF HEARING : 16.04.2015 /DATE OF PRONOUNCEMENT : 16.04.2015 ) / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-12, CHENNA I, DATED 13.02.2015 FOR THE ASSESSMENT YEAR 2011-12. I.T.A.NO.520/MDS/2015 :- 2 -: 2. THE PRIMARY GRIEVANCE OF THE ASSESSEE IN THIS APPEA L IS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE IN HASTE WITHOUT GIVING ADEQUATE OPPORTUN ITY OF HEARING TO THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINI ON THAT THIS APPEAL WAS DISMISSED EX-PARTE WITHOUT PARTICIPATION OF THE ASSESSEE IN THE APPELLATE PROCEEDINGS. IN OUR OPINION, IT IS A PPROPRIATE TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CAS E BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS). 4. ACCORDINGLY, WE REMIT THE ENTIRE ISSUE BACK T O THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) TO GIVE ONE MO RE OPPORTUNITY TO THE ASSESSEE AND DECIDE THEREUPON. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TI ME OF HEARING ON THURSDAY, THE 16 TH DAY OF APRIL, 2015 AT CHENNAI SD/- SD/- ( ! ' ) (CHALLA NAGENDRA PRASAD) # / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER !' /CHENNAI. #$ /DATED:16.04.2015. KV $% &' (' /COPY TO: 1. ) APPELLANT 2. / RESPONDENT 3. * ( )/CIT(A) 4. * /CIT 5. '+, - /DR 6. ,. / /GF. I.T.A.NO.520/MDS/2015 :- 3 -: