LAKSHMANAN DAYALAN,CHENNAI vs. ITO, NCW - 9 (5), CHENNAI

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ITA 49/CHNY/2020Status: DisposedITAT Chennai16 December 2020AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT decided to give the assessee one more opportunity to present their case before the CIT(A). The order of the CIT(A) was set aside and the matter was remitted back for fresh adjudication.

What were the facts?

The assessee did not appear before the ITAT or the CIT(A) to present their case. The ITAT noted the assessee's lack of interest in pursuing the appeal.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the lower appellate authority despite repeated non-appearances.

AI-generated summary — verify with the full judgment below

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: 2011 - 2012 Shri Lakshmanan Dayalan, The Income Tax Officer, No.16, Mallan Ponnappa Mudali Street, Non Corporate Ward – 9(5), Triplicane, Vs. No.121, Aayakar Bhavan, Chennai – 600 005. Mahatma Gandhi Road, Nungambakkam, [PAN: AIQPD 2629C] Chennai – 600 034. (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant by None : 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)-10, Chennai in dated 22.11.2019 relevant to the Assessment Year 2011 - 2012.

I.T.A No.49/Chny/2019 :- 2 -:

2.

When the matter was taken up for hearing through video conferencing, none appeared before us on behalf of the Assessee despite issuance of notice. Therefore, we proceed to dispose of this appeal ex-parte, after hearing the learned Departmental Representative.

3.

The learned Departmental Representative has not raised any objection for remitting the matter back to the file of the learned Commissioner of Income Tax (Appeals).

4.

On perusal of the records, I find that even before the learned Commissioner of Income Tax (Appeals) the Assessee has neither appeared nor produced the requisite details or accounts to substantiate his claim, which shows that the Assessee is not evincing any interest in pursuing his appeal. Therefore, in the interest of justice and also by following the principles of natural justice, I am of the view that one more opportunity may be given to the Assessee to substantiate his case before the learned Commissioner of Income Tax (Appeals). Accordingly, the order passed by the learned Commissioner of Income Tax (Appeals) is set aside and remitted back to the file of the learned Commissioner :- 3 -: of Income Tax (Appeals) to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the Assessee. We also direct the Assessee to appear before the learned Commissioner of Income Tax (Appeals) on the date of hearing without fail. In view of the above, the appeal filed by the Assessee is allowed for statistical purpose.

5.

In the result, the appeal filed by the Assessee in /Chny/2019 is allowed for statistical purpose.

Order pronounced on 16th December, 2020 in Chennai.

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