MEGRAJ JAIN SHIKAR,CHENNAI vs. ITO, NON CORPORATE WARD-3(3), CHENNAI

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ITA 331/CHNY/2018Status: DisposedITAT Chennai27 October 2021AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice and natural justice, decided to give the assessee one more opportunity to present their case before the CIT(A). The ex-parte order of the CIT(A) was set aside.

What were the facts?

The assessee could not appear before the CIT(A) and provide necessary details due to circumstances beyond their control. The CIT(A) passed an ex-parte order.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the CIT(A) after an ex-parte order was passed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA

Hearing: 07.10.2021Pronounced: 27.10.2021

आदेश / O R D E R

Per V. Durga Rao, Judicial Member:

1.

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-4, Chennai in 2014-15/CIT(A)-4 dated 19.10.2017 relevant to the Assessment Year 2014-15.

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).

3.

On the other hand, the learned Departmental Representative has supported the orders of 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 passed an ex-parte order on 19.10.2017. By considering the submisson of the assessee, we are of the opinion that in the interest of justice and also by following the principles of natural justice, 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 the assessee. We also direct the assessee to appear before the Ld.

3 -: 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.

6.

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

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