SMT. S. FAREEDHA BEGUM, THANJAVUR V. DCIT (OSD)-1, TRICHY

ITA 678/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6906 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ायपीठ, चे ई। 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.678/Chny/2020 िनधा रण वष /Assessment Year: 2014-15 Smt. S. Fareedha Begum, Proprietrix Oriental Super Market, No.2889,Srinivasam Pillai Road, Thanjavur – 613 001. [PAN: AAAPF 4012H] Vs. The Dy. Commissioner of Income Tax (OSD)-1, Trichy. ( अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ) की ओर से/ Appellant by : Mr. K. Meenakshisundaram, ITP +,थ) की ओर से /Respondent by : Mr. G. Johnson, Addl. CIT सुनवाई की तारीख/Date of Hearing : 07.12.2021 घोषणा की तारीख /Date of Pronouncement : 07.12.2021 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, Trichy in I.T.A No.311/2018-19/CIT(A)-1/TRY dated 10.01.2020 relevant to the Assessment Year 2014-15. I.T.A No.678/Chny/2020 :- 2 -: 2. When this appeal is taken up for hearing, the learned counsel for the assessee has submitted that assessee is NRI and on behalf of the assessee somebody received notice from the Ld. CIT(A) and the same was not handedover to the assessee to apper before Ld. CIT(A). He further submitted that now the assessee came to India and residing in the same address and requested that 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. 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 the assessee. We also direct the assessee to appear before the Ld. CIT(A) on the date of I.T.A No.678/Chny/2020 :- 3 -: 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 07 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 चे ई/Chennai, दनांक/Dated: 07 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