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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO & SHRI S. JAYARAMAN
आयकर अपीलीय अधधकरण, ‘सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री वी दुगाा राव, न्याधयक सदस्य एवं श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER Assessment Year: 2010-2011 M/s. Shreyansh Ispat (Chennai) Private The Assistant Commissioner Limited, of Income Tax, New No.5, Old No.18, Vs. Corporate Circle – 6 (1), Kesava Iyer Street, Park Town, Chennai – 600 034. Chennai – 600 003. [PAN: AAECS 0021N] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant by : Mr. I. Dinesh, Advocate प्रत्यथी की ओर से /Respondent by : Mrs. R. Anita, JCIT सुनवाई की तारीख/Date of Hearing : 02.11.2020 घोषणा की तारीख /Date of Pronouncement : 02.11.2020 आदेश / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER:
The appeal filed by the Assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Chennai in dated 27-02-2019 relevant to the assessment year 2010 - 2011.
When this appeal was taken up for hearing, the learned Counsel for the Assessee has submitted that the learned
2 -: Commissioner of Income Tax (Appeals) has passed an ex-parte order without giving an opportunity to the Assessee and submitted that the order may be set aside and an opportunity may be given to the Assessee to substantiate his case before the learned Commissioner of Income Tax (Appeals).
On the other hand, the learned Departmental Representative has not raised any objection.
We have heard both the sides through Video-Conferencing, perused the materials available on record and gone through the orders of the authorities below.
From the order of the learned Commissioner of Income Tax (Appeals), we find that the Commissioner of Income Tax (Appeals) has passed an ex-parte order without giving a proper opportunity to the Assessee. Under the circumstances, 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 learned Commissioner of Income Tax (Appeals). Accordingly, the order passed by the learned
3 -: Commissioner of Income Tax (Appeals) is set aside and we remit back the file of the learned Commissioner 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) when the date is given for hearing without fail. In view of the above, the appeal filed by the Assessee is allowed for statistical purpose.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced on 2nd November, 2020 in Chennai.