SHRI V.S. RAJA,KUMBAKONAM vs. ITO, WARD - 1 (1), TRICHY

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ITA 664/CHNY/2020Status: DisposedITAT Chennai29 November 2021AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice and the assessee's request, decided to grant one more opportunity. The orders of the AO were set aside and the matters were remitted back to the CIT(A).

What were the facts?

The assessee's appeals were against the CIT(A) orders for AYs 2007-08, 2009-10 & 2010-11. The assessee claimed they did not receive notices from the CIT(A) and requested another opportunity.

What were the issues?

Whether the assessee was denied a reasonable opportunity of being heard by the lower appellate authority. Whether the matter should be remanded for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI MANOJ KUMAR AGGARWAL

Hearing: 29.11.2021Pronounced: 29.11.2021

आदेश / O R D E R Per V. Durga Rao, Judicial Member: These three appeals filed by the assessee are directed against the orders of the learned Commissioner of Income Tax (Appeals)-1, Trichy dated 10.06.2020, 05.05.2020 relevant to the Assessment Years 2007-08, 2009-10 & 2010-11, respectively.

1.

, 663 & 664/Chny/2020 :- 2 -: 2. When these appeals were taken up for hearing, the learned Counsel for the assessee has submitted that the assessee has not received notices for date of hearing from the Ld. CIT(A). The ld. counsel for the assessee has further submitted that one more opportunity may be given to the assessee to substantiate his cases before the Ld. CIT(A).

3.

On the other hand, the learned Departmental Representative has supported the orders passed by 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.

We find that the Ld. CIT(A) has simply following the order of the Tribunal for the Assessment Year 2008-09, he confirmed the addition made by the A.O. Therefore, by considering the facts and circumstances of the case and also request made by the assessee 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 cases before the Ld. CIT(A). Accordingly, the orders passed by the A.O are set aside and remit the matters back to the file of the Ld. CIT(A) to adjudicate these appeals afresh in accordance with law, after giving reasonable opportunity to the assessee. We also , 663 & 664/Chny/2020 :- 3 -: direct the assessee to appear before the Ld. CIT(A) on the date of hearing without fail. In view of the above, all the three appeals filed by the assessee are allowed for statistical purposes.

6.

In the result, all the three appeals filed by the assessee are allowed for statistical purposes.

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