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Income Tax Appellate Tribunal, ‘A’ (SMC
Before: SHRI GEORGE MATHAN
PER GEORGE MATHAN, JUDICIAL MEMBER:
This is an appeal filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals)-4, Chennai in dated 24.04.2018 for the Assessment Year 2007-08.
None represented on behalf of the Assessee and Ms. R. Anitha, JCIT represented on behalf of the Revenue.
2 -: 3. It was submitted by the learned Departmental Representative that in Ground No.1, the assessee has challenged the order of the learned Commissioner of Income Tax (Appeals) for violation of natural justice. It was a submission that the assessee had not produced the evidences as called for. The learned Departmental Representative drew attention to the order of the learned Commissioner of Income Tax (Appeals) at para- 13, wherein details had been called for but the same was not produced. It was a submission that it is only in the absence of the evidences, the learned Commissioner of Income Tax (Appeals) was compelled to confirm the addition.
I have considered the submissions and perused the materials available on record.
A perusal of para-12, 13 and 14 of the order of the learned Commissioner of Income Tax (Appeals) clearly shows that the Authorized Representative has been asked to produce the ledger accounts of the assessee reflecting in the books of accounts of the company for the subsequent years until the loan was refunded by him to the company. He was also required to file the Income Tax Returns [ITR] along with the Financials of the company for the relevant period and for the subsequent years. None of these details have been filed.
3 -: 6. A perusal of para-9 of the order of the learned Commissioner of Income Tax (Appeals) shows that substantial opportunities have been provided to the assessee. There has been absolute non-cooperation. However, considering the principles of natural justice, I am of the view that the assessee must be granted another opportunity to substantiate his case. Consequently, the issues in the file are restored to the file of the Assessing Officer for re-adjudication after granting the assessee adequate opportunity of being heard.
In the result, the appeal of the assessee in is partly allowed for statistical purpose.
Order pronounced in the open Court on 12th March, 2020 in Chennai.