John Williams, CHENNAI V. ITO, CHENNAI

ITA 990/CHNY/2015

• Counselvise Citation: 99021714 RSA 2015
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 30-04-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: V S JAYAKUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , ! , ' #$ BEFORE SHRI N.R.S.GANESAN, JUDICIAL MMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ./ ITA NO. 990/MDS/2015 / ASSESSMENT YEAR : 2009-10 JOHN WILLIAMS, NO.17, THANGAI STREET, RAJAJI NAGAR, VILLIVAKKAM, CHENNAI 600 049 PAN AAAPW6059K APPELLANT) V. THE INCOME-TAX OFFICER, BUSINESS WARD-XIII(2), CHENNAI 600 034. RESPONDENT) / APPELLANT BY : SHRI V.S.JAYAKUMAR, ADVOCATE / RESPONDENT BY : SHRI A.V.SREEKANTH, JCIT ! / DATE OF HEARING : 14.07.2015 '# ! / DATE OF PRONOUNCEMENT: 17.07.2015 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) DATED 13 .2.2015. - - ITA 990 /15 2 2. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS THAT THE CIT(A) ERRED IN DISMISSING THE APPEAL EX PARTE BY A SSUMING THAT THE ASSESSEE HAS NO EVIDENCE IN SUPPORT OF THE GRO UNDS TAKEN. 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE CIT (APPEALS) HAS NOT GIVEN ADEQUATE OPPORTUNITY OF HEA RING TO THE ASSESSEE AND DISMISSED THE APPEAL, EX PARTE, WITHOU T DECIDING THE ISSUES ON MERIT. THE REASON GIVEN BY THE ASSES SEE FOR NON- APPEARANCE BEFORE THE CIT(APPEALS) IS THAT THE HEA RING NOTICE SENT TO THE ASSESSEE WAS MISPLACED. FURTHER, HE SU BMITTED AS UNDER: THE CIT(A) SHOULD HAVE APPRECIATED THAT THE ADDRES S GIVEN IN FORM 35 FILED BEFORE THE CIT(A) IS WHERE T HE APPELLANTS MOTHER IS LIVING ALONE AND HAD TO DEPEN D ON SOMEBODY OR THE OTHER TO RECEIVE CORRESPONDENCES AND FORWARD THE SAME TO HIM AND IN THAT PROCESS THE RE WERE FEW LAPSES. IN OUR OPINION, THE REASONS GIVEN BY THE ASSESSEE ARE GOOD AND SUFFICIENT TO CONDONE THE NON-APPEARANCE OF THE ASS ESSEE BEFORE THE CIT(APPEALS). ACCORDINGLY, WE DIRECT TH E CIT(APPEALS) TO GIVE ADEQUATE OPPORTUNITY OF HEARIN G TO THE ASSESSEE TO PRESENT HIS CASE AND THEREAFTER DECIDE THE ISSUES IN ACCORDANCE WITH LAW. - - ITA 990 /15 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED ON FRIDAY, THE 17 TH OF JULY, 2015 AT CHENNAI. SD/- SD/- ( $ . . $ . %& ) ( ' ( ) * ) N.R.S.GANESAN + ,-./01.2334.15+ 6 78 /JUDICIAL MEMBER ! 789::3;/<./<=>?@>1 '6 /CHENNAI, A7 /DATED, THE 17 TH JULY, 2015. MPO* 7& BCDC /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. E+ /CIT(A) 4. E /CIT 5. CF% G /DR 6. %HI /GF.