What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remitted the case back for a fresh order. This was done to allow the assessee to present the required details.

The assessee failed to appear before the CIT(A) and provide requested details for the assessment year 2004-2005. The assessee's counsel later stated that all details would be filed.

What were the issues?

The primary issue was the assessee's failure to provide necessary information to the lower appellate authority.

Trans India Shipping Pvt. Ltd. vs DCIT | ITAT Chennai 2020

Income Tax Appellate Tribunal, ‘C’ (SMC

Before: SHRI V. DURGA RAO

Hearing: 16.12.2020Pronounced: 16.12.2020

आयकर अपीलीय अधधकरण, ‘सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH: CHENNAI श्री वी दुगाा राव, न्याधयक सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER आयकर अपील सं./ Year: 2004 - 2005 M/s. Trans (India) Shipping Private The Deputy Commissioner of Limited, Income Tax, No.53, IInd Floor, Vs. Company Circle – III(2), Coral Merchant Street, Chennai Near Krishnan Koil, Chennai – 600 001. [PAN: AAACT 1267D] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant by Ms. K. Hemalatha, C.A. : प्रत्यथी की ओर से /Respondent by : Ms. R. Anitha, J CIT सुनवाई की तारीख/Date of Hearing : 16.12.2020 घोर्णा की तारीख /Date of Pronouncement : 16.12.2020 आदेश / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER:

This appeal filed by the assessee is against the order of the learned Commissioner of Income Tax (Appeals)-11, Chennai in dated 29.06.2018 relevant to the Assessment Year 2004 - 2005.

When this appeal is taken up for hearing through video conferencing, I find that the Assessee has neither appeared before the learned Commissioner of Income Tax (Appeals) nor filed the details that were called for.

The learned Counsel for the Assessee has submitted that all the details called for would be filed before the learned Commissioner of Income Tax (Appeals).

The learned Departmental Representative has not raised any objection.

In view of the above facts and circumstances of the case, the order of the learned Commissioner of Income Tax (Appeals) is set aside and remitted back with a direction to pass an order afresh in accordance with law.

TRANS INDIA SHIPPING PVT. LTD.,CHENNAI vs. DCIT COMPANY CIRCLE III(2), CHENNAI

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