SHRI V.S. RAJA, KUMBAKONAM V. ITO, WARD - 1 (1), TRICHY

ITA 664/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7446 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 09-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ 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 Nos.662, 663 & 664/Chny/2020 िनधा रण वष /Assessment Years: 2007-08, 2009-10 & 2010-11 Shri V.S. Raja, No.40, THSS Road, Kumbakonam – 612 001. [PAN: AAFPR 5570F] Vs. The Income Tax Officer, Ward-I(1), Kumbakonam. ( अपीलाथ /Appellant) ('(थ*/Respondent) अपीलाथ* की ओर से/ Appellant by : Mr. S. Sridhar, Advocate '(थ* की ओर से /Respondent by : Mr. AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/Date of Hearing : 29.11.2021 घोषणा की तारीख /Date of Pronouncement : 29.11.2021 आदेश / O R D E R Per V. Durga Rao, Judicial Member: These three appeals filed by the assessee are directed against the orders of the learned Commissioner of Income Tax (Appeals)-1, Trichy dated 10.06.2020, 05.05.2020 relevant to the Assessment Years 2007-08, 2009-10 & 2010-11, respectively. I.T.A Nos.662, 663 & 664/Chny/2020 :- 2 -: 2. When these appeals were taken up for hearing, the learned Counsel for the assessee has submitted that the assessee has not received notices for date of hearing from the Ld. CIT(A). The ld. counsel for the assessee has further submitted that one more opportunity may be given to the assessee to substantiate his cases before the Ld. CIT(A). 3. On the other hand, the learned Departmental Representative has supported the orders passed by 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 simply following the order of the Tribunal for the Assessment Year 2008-09, he confirmed the addition made by the A.O. Therefore, by considering the facts and circumstances of the case and also request made by the assessee 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 cases before the Ld. CIT(A). Accordingly, the orders passed by the A.O are set aside and remit the matters back to the file of the Ld. CIT(A) to adjudicate these appeals afresh in accordance with law, after giving reasonable opportunity to the assessee. We also I.T.A Nos.662, 663 & 664/Chny/2020 :- 3 -: direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, all the three appeals filed by the assessee are allowed for statistical purposes. 6. In the result, all the three appeals filed by the assessee are allowed for statistical purposes. Order pronounced on 29 th November, 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 चे ई/Chennai, दनांक/Dated: 29 th November, 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