CHELLAKAN MARTHANDAN RAJA,KANCHIPURAM vs. ITO NON CORPORATE WARD-15(3), CHENNAI

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ITA 294/CHNY/2020Status: DisposedITAT Chennai13 October 2020AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remitted the matter back for fresh consideration. The assessee was directed to place relevant material and actively pursue the appeal before the CIT(A).

What were the facts?

The assessee filed an appeal against the CIT(A)'s order which had dismissed the assessee's appeal. The assessee did not appear for the hearing before the ITAT. The ITAT noted that the appeal before the CIT(A) was decided without hearing the assessee.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal without providing an effective opportunity to the assessee. The need for a fresh hearing before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 148,Section 271(1)(b),Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI V DURGA RAO & SHRI S. JAYARAMAN

Hearing: 13.10.2020Pronounced: 13.10.2020

आदेश / O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-15, Chennai in dated 28.11.2019 for the assessment year 2011-12.

2.

Shri Chellakan Marthandan Raja, the assessee filed the return for the assessment year 2010-11 after issue of notice U/s.148 and levy of penalty U/s.271(1)(b). The AO passed order U/s.143(3) r.w.s 147 of the Act. Aggrieved, the assessee filed an appeal before the CIT(A). The ld.CIT(A) dismissed the appeal. Aggrieved against the order of the ld.CIT(A), the assessee filed this appeal.

3.

While the case was taken up for hearing, none appeared from the assessee’s side.

4.

We heard the ld.DR through video conferencing and gone through the order of the Ld.CIT(A). From the order of the Ld.CIT(A), it is evident that the assessee has failed to pursue the appeal before the Ld.CIT(A). Since, the appeal is decided without hearing the assessee, in the interests of justice, we deem it fit to remit the issues back to the CIT(A) for deciding the case on merit after affording effective opportunity to the assessee. In view of the above, we set aside the order of the CIT(A) and remit the matter back to the file of the CIT(A) for a fresh consideration. The assessee shall place relevant material before the CIT(A) and actively pursue his appeal as required by the CIT(A) in accordance with law. The CIT(A), on due examination of them and after affording due opportunity to the assessee, shall decide the issues in accordance with law.

5.

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

Order pronounced in the open court on the 13th October, 2020 at Chennai.

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