Sri Dharam Veer Sharma, CHENNAI V. ACIT, CHENNAI

ITA 665/CHNY/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4534 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI (BEFORE SHRI PRADEEP PARIKH, VICE PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER) .. I.T.A. NOS. 664 & 665/MDS/2010 ASSESSMENT YEARS : 2005-06 & 2006-07 SRI DHARAM VEER SHARMA, P/O INDIA CARGO MOVER, W-121, 3 RD FLOOR, FIRM TOWER, 3 RD AVENUE, ANNA NAGAR, CHENNAI-600 001. PAN : AABPS4895G (APPELLANT) V. THE ASST. COMMISSIONER OF INCOME- TAX, BUSINESS CIRCLE-XIII, CHENNAI. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.B. SEKARAN, CIT-DR. O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ITA NO. 664/MDS/2010 IS AN APPEAL FILED AGAINST THE ORDER OF THE LEARNED CI T(A)-XII, CHENNAI IN APPEAL NO.610/07-08 DATED 24-2-2010 FOR THE ASSESSMENT YEA R 2005-06. ITA NO. 665/MDS/2010 IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF THE LEARNED CIT(A)-XII, CHENNAI IN APPEAL NO.129/MDS/08-09 DATE D 24-2-2010 FOR THE ASSESSMENT YEAR 2006-07. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE. SHR I P. B. SEKARAN, LEARNED CIT-DR REPRESENTED ON BEHALF OF THE REVENUE. A PER USAL OF THE ORDER OF THE LEARNED CIT(A) SHOWS THAT THE APPEALS OF THE ASSESS EE HAVE BEEN DISMISSED FOR NON-PROSECUTION. IN THE APPEAL FILED BY THE ASSESS EE THE ASSESSEE HAS SUBMITTED ITA NOS. 664 & 665/MDS/2010 2 THAT IT HAD REQUESTED FOR ADJOURNMENT WHEN THE APPE ALS WERE POSTED FOR HEARING BEFORE THE LEARNED CIT(A). IT WAS ALSO NOTICED THA T THE ASSESSEE HAS NOT BEEN GRANTED ADEQUATE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE LEARNED CIT(A). IN THE CIRCUMSTANCES, IN THE INTEREST OF JUSTICE, W E ARE OF THE OPINION THAT THE APPEALS FILED BY THE ASSESSEE ARE LIABLE TO BE REST ORED TO THE FILE OF THE LEARNED CIT(A) FOR RE-ADJUDICATION AFTER GRANTING THE ASSES SEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CASE AND WE DO SO. 3. IN THE CIRCUMSTANCES APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 06-07-2 010. SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 6 TH JULY, 2010. H. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE