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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI MANOJ KUMAR AGGARWAL
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, Madurai in dated 25.02.2020 relevant to the Assessment Year 2008-09.
2 -: 2. When this appeal was taken up for hearing, the learned counsel for the assessee has submitted that assessee could not appear before the Ld. CIT(A) and also not able to file relevant details as the circumstances were beyond his control. He further prayed that all the details are available with the assessee hence, one more opportunity may be given to the assessee to substantiate his case before the Ld. CIT(A).
On the other hand, the learned Departmental Representative has strongly supported the orders of the authorities below.
We have heard both the sides, perused the materials available on record and gone through the orders of the authorities below.
We find that the Ld. CIT(A) has passed an ex-parte order by observing that the assessee has not filed any documentary evidence to substantiate his case. 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 3 -: the assessee. We also direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 15th December, 2021 in Chennai.