SMT. JOYECE PREMALATHA,,CHENNAI vs. ITO, NCW - 13 (3),, CHENNAI

These are two appeals filed by the Assessees against separate orders of the learned Commissioner of Income Tax (Appeals)-7, Chennai in & I.T.A. No.7(T-14)/CIT(A)-7/2018-19 both dated 31.05.2019 for the Assessment Year 2013-2014 respectively. & 1994/Chny/2019 :- 2 -:

Mr. N. Arjunraj, Advocate represented on behalf of the Assessees and Mr. AR.V. Sreenivasan, Additional CIT represented on behalf of the Revenue.

When these two appeals are taken up for hearing, the learned Counsel for the Assessees had submitted that the learned Commissioner of Income Tax (Appeals) passed ex-parte orders and submitted that the assessees could not appear before the learned Commissioner of Income Tax (Appeals), as circumstances were beyond his control. He prayed that one more opportunity be given to the assessee to substantiate their cases before the learned Commissioner of Income Tax (Appeals).

On the other hand, the learned Departmental Representative has not raised any objections.

We have heard both the sides and perused the materials available on record and gone through the orders of the authorities below.

We find that the learned Commissioner of Income Tax (Appeals) had passed different ex-parte orders both dated 31.05.2019. We are of the view that in the interest of justice and also by following the principles of natural justice, one more opportunity should be given to the Assessee. In view of the above, we set aside the orders of the learned Commissioner of Income Tax (Appeals) and remit the matters back to the file of the learned Commissioner of Income Tax (Appeals) to pass a fresh order in accordance with law. We further observe that the learned Counsel for the assessees is directed to & 1994/Chny/2019 :- 3 -: appear before the learned Commissioner of Income Tax (Appeals) when the date is given for hearing without fail. In view of the above, the appeals filed by the assessees are allowed for statistical purpose.

In the result, both the appeals of the Assessees in I.T.A.No.1993 & 1994/Chny/2019 for the Assessment Year 2013-14 are allowed for statistical purpose.