SHRI RAGHUNATHAN RAMAKRISHNAN KRISHNAKUMAR,VELLORE vs. ITO, WARD-2, VELLORE

This is an appeal filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-13, Chennai in appeal No.I.T.A. No.60/2018-19/AY-2011-12/CIT(A)-13 dated 05.07.2019 for the Assessment Year 2011-2012.

None represented on behalf of the Assessee and Ms. R. Anitha, JCIT represented on behalf of the Revenue.

It was submitted by the learned Departmental Representative that the learned Commissioner of Income Tax (Appeals) has granted substantial opportunities to the assessee but the assessee has not represented his appeal before the learned Commissioner of Income Tax (Appeals). It was a submission that consequently on account of the non- representation and not providing any valid argument before the learned Commissioner of Income Tax (Appeals), the learned Commissioner of Income Tax (Appeals) has upheld the assessment and dismissed the appeal of the assessee.

I have considered the rival submissions and perused the materials available on record.

Ground No.1.2 of the grounds of appeal raised by the assessee shows that the assessee has submitted that adequate opportunity has not been granted to the assessee. A perusal of the order of the learned Commissioner of Income Tax (Appeals) shows that the Commissioner of Income Tax (Appeals) has substantially dismissed the appeal of the assessee on account of non-representation. This being so, in the interest of natural justice, the order of the learned Commissioner of Income Tax (Appeals) is set aside and the issues in the appeal are restored to the file of the learned Commissioner

In the result, the appeal of the assessee in is partly allowed for statistical purpose.