Appeal details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 6390 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 6 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-12-2021
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
-
Assessment Year
2008-2009
Appeal Filed On
27-05-2020
Judgement Text
आयकर अपीलीय अिधकरण, ’सी’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH: CHENNAI
ी वी दुगा राव, ाियक सद एवं ी मनोज कु मार अ$वाल, लेखा सद के सम&
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.607/Chny/2020
िनधा रण वष /Assessment Year: 2008-09
Late C. Rajendran,
Rep. by L/H Smt. R.Sebasthiammal,
No.34, Ganesapuram,
K. Pudur, Madurai-625 007.
[PAN: ABOPR 4162R]
Vs.
The Income Tax Officer,
Non Corporate Ward-3(2),
Madurai.
(अपीलाथ/Appellant)
( यथ/Respondent)
अपीलाथ) की ओर से/ Appellant by
: Mr. G. Baskar, Advocate
+,थ) की ओर से /Respondent by
: Mr. G. Johnson, Addl. CIT
सुनवाई की तारीख/Date of Hearing
: 06.12.2021
घोषणा की तारीख /Date of Pronouncement
: 15.12.2021
आदेश / O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER
:
This appeal filed by the assessee is directed against the order of
the learned Commissioner of Income Tax (Appeals)-1, Madurai in I.T.A
No.0084/2016-17 dated 25.02.2020 relevant to the Assessment Year
2008-09.
I.T.A No.607/Chny/2020
:- 2 -:
2. When this appeal was taken up for hearing, the learned counsel
for the assessee has submitted that assessee could not appear before
the Ld. CIT(A) and also not able to file relevant details as the
circumstances were beyond his control. He further prayed that all the
details are available with the assessee hence, one more opportunity
may be given to the assessee to substantiate his case before the Ld.
CIT(A).
3. On the other hand, the learned Departmental Representative has
strongly supported the orders of the authorities below.
4. We have heard both the sides, perused the materials available on
record and gone through the orders of the authorities below.
5. We find that the Ld. CIT(A) has passed an ex-parte order by
observing that the assessee has not filed any documentary evidence to
substantiate his case. By considering the submissions of the assessee,
in the interest of justice and also by following the principles of natural
justice, we are of the opinion that one more opportunity should be given
to the assessee to substantiate his case before the Ld. CIT(A).
Accordingly, the order passed by the Ld. CIT(A) is set aside and remit
the matter back to the file of the Ld. CIT(A) to adjudicate this appeal
denovo in accordance with law, after giving reasonable opportunity to
I.T.A No.607/Chny/2020
:- 3 -:
the assessee. We also direct the assessee to appear before the Ld.
CIT(A) on the date of hearing without fail. In view of the above, the
appeal filed by the assessee is allowed for statistical purposes.
6. In the result, the appeal of the assessee is allowed for statistical
purposes.
Order pronounced on 15
th
December, 2021 in Chennai.
Sd/-
Sd/-
(मनोज कु मार अ$वाल)
(MANOJ KUMAR AGGARWAL)
लेखा सद /ACCOUNTANT MEMBER
(वी दुगा राव)
(V. DURGA RAO)
ाियक सद /JUDICIAL MEMBER
चेई/Chennai, दनांक/Dated: 15
th
December, 2021.
EDN/-
आदेश क ितिलिप अ ेिषत/Copy to:
1. अपीलाथ/Appellant 2. यथ/Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर
आयु/CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF
Mehul