Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA
आयकर अपीलीय अधधकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री वी दुगाा राव, न्याधयक सदस्य एवं श्री जी मंजूनाथा, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2010 - 2011 Shri Kamaleswari, The Income Tax Officer, No.99, Thalakkara Pudur, Vs. Ward – 2(2), Periya Vettupalayam, Income Tax Office, Perundurai – 638 052 Gandhi Road, Tamil Nadu Erode – 638 001. T.N. PAN : BBGPK 4659F (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant by : Mr. S. Sridhar, Advocate प्रत्यथी की ओर से /Respondent by : Mr. G. Chandrababu, Sr. DR सुनवाई की तारीख/Date of Hearing : 17.12.2020 घोषणा की तारीख /Date of Pronouncement : 17.12.2020 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)-3, Coimbatore dated 08.10.2018 pertaining to assessment year 2010 - 2011.
When this appeal is taken up for hearing the learned Counsel for the Assessee submitted that he was unable to be present before the Assessing Officer due to circumstances beyond his control. Therefore, he has not filed all the relevant details. Even before the learned Commissioner of Income Tax (Appeals), the Assessee could not file any relevant details. Therefore, the learned Commissioner of Income Tax (Appeals) simply dismissed the appeal of the Assessee and submitted that one more opportunity be given to the Assessee to substantiate his case before the Assessing Officer.
The learned Departmental Representative has not raised any objection in this regard.
In view of the above submissions made by the Assessee, we are of the opinion that one more opportunity should be given to the Assessee to substantiate his case before the Assessing Officer. Accordingly, we set aside the order passed by the learned Commissioner of Income Tax (Appeals) and remit back the matter to the file of the Assessing Officer to adjudicate the issue afresh in accordance with law.
In the result, the appeal filed by the Assessee in is allowed for statistical purpose.
Order pronounced on 17th December, 2020 in Chennai.