M/S LAKSHMI NARAYAN CONSTRUCTIONS, CHENNAI V. ACIT NON CORPORATE CIRCLE 10 (1), CHENNAI

MA 179/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3290 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-08-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 24-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘ ए’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI ी वी. द ु गा राव, या यक सद य एवं ी जी. मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER M i s c. Ap p l i c ati on No. 1 7 9/ Ch n y/ 2 0 1 9 [ I n I T A N o . 1 7 3 6 / C h n y / 2 0 1 8 ] ( नधा रणवष / A ss e ss m en t Yea r : 2 01 5 - 16 ) M/s.Lakshmi Narayana Constructions 46/26, 1 st South Street, Kennedy Square, Sembium Chennai-600 011. V s The Assistant Commissioner of Income Tax , Non-Corporate Circle-10(1) Chennai. P A N : A A C F L 6 54 3K ( ाथ क /Petitioner) ( यथ /Respondent) ाथ क क ओरसे/ Petitioner by : Mr. D. Anand, Advocate यथ क ओरसे/Respondent by : Mr. AR V Sreenivasan, Addl.CIT स ु नवाई क तार ख/D a t e o f h e a r i n g : 05.08.2022 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 05.08.2022 आदेश / O R D E R PER G. MANJUNATHA, AM: This Miscellaneous Petition filed by the assessee is directed against the order of this Tribunal dated 03.01.2019 in ITA No.1736/Chny/2018 relevant to the assessment year 2015- 16. 2. We have heard both the sides and considered Miscellaneous Application filed by the assessee u/s.254(2) of the Income Tax Act, 1961, r.w.r 24 of ITAT (Rules), 1962 and we find that although, the Tribunal has disposed off appeal filed by the assessee on merits, but appeal has been disposed off 2 M.A. No.179 /Chny/2019 ex-parte without giving reasonable opportunity of being heard to the assessee. It is well settled principle of law that sufficient opportunity of being heard is required to be given to parties before deciding the appeal. Therefore, considering fact that the Tribunal has disposed off appeal ex-parte, we deem it appropriate to recall order of the Tribunal dated 03.01.2019 and thus, order dated 03.01.2019 in ITA No.1736/Chny/2018 passed by the Tribunal is hereby recalled and the Registry is directed to fix appeal for hearing in due course. 3. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 5 th August, 2022 Sd/- Sd/- ( वी.द ु गा राव) (जी.मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) या यक सद य /Judicial Member लेखा सद य / Accountant Member चे नई/Chennai, #दनांक/Dated 5 th August, 2022 DS आदेश क त'ल(प अ+े(षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु ,त (अपील)/CIT(A) 4. आयकर आय ु ,त/CIT 5. (वभागीय त न2ध/DR 6. गाड फाईल/GF.