MUMTAZ BANU,CHENNAI vs. ITO NON CORPORATE WARD 10(3), CHENNAI

This is an appeal filed by the assessee against the order of the CIT(A), Salem, dated 27.07.2018 for the assessment year 2009- 2010.

On perusal of the record, we found that the appeal of the assessee is barred by 37 days. In this regard, ld. AR of the assessee has filed an affidavit stating therein the reasons for delay, to which ld. DR did not object. Considering the affidavit filed by the assessee 37 days in filing the present appeal and appeal is heard finally.

At the outset, ld. AR submitted that the CIT(A) has not provided proper opportunity of hearing to the assessee before passing the impugned order, which amounts to violation of the principles of natural justice. Therefore, ld. AR of the assessee submitted that if the assessee is given one more opportunity, then the assessee will be able to substantiate its claim properly before the CIT(A).

On the other hand, ld. DR though relied on the orders of lower authorities, however, agreed to the contention raised by the ld. AR of the assessee to send back the matter to CIT(A).

We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. First of all, on perusal of the grounds of appeal, the assessee in Ground No.4 has submitted that no proper opportunity of being heard has been provided to the assessee. On perusal of the impugned order, we find that the CIT(A) dismissed the appeal of the assessee on account of no valid evidences filed by the assessee in support of his claim. Considering the facts and circumstances of the case and in the interest of justice, there will be no loss to the Revenue if one more opportunity be granted to the assessee to CIT(A). Accordingly, with the consent of ld. DR, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is directed to produce all the relevant documents supporting to his claim before the CIT(A). The assessee is also directed to cooperate with the CIT(A) in early disposal of the case.

In the result, appeal of the assessee is allowed for statistical purposes.