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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO
O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
This is an appeal filed by the Assessee against the order of the learned Commissioner of Income Tax (Appeals)-16, Chennai in dated 30.10.2019 for the Assessment Year 2015-16.
2 -: 2. Mr. S. Sridhar, Advocate for Mr. T. Vasudevan, Advocate represented on behalf of the Assessee and Mr. J. Pavithran Kumar, JCIT represented on behalf of the Revenue.
It was submitted by the learned Authorized Representative that certain details had been called for by the learned Commissioner of Income Tax (Appeals) on 25.03.2019. It was a submission that adequate time had not been granted to the assessee to comply with the details called for. It was a prayer that the issues in the appeal may be restored to the file of the learned Commissioner of Income Tax (Appeals) for re-adjudication.
In reply, the learned Departmental Representative vehemently supported the order of the learned Assessing Officer and the learned Commissioner of Income Tax (Appeals)
We have considered the rival submissions and perused the materials available on record.
A perusal of the order of the learned Commissioner of Income Tax (Appeals) shows that the learned Commissioner of Income Tax (Appeals) has in para-6.3 of his order recorded that during the course of hearing on 25.03.2019, the Authorized Representative was asked to specifically furnish certain details. It is also noticed that in para-4, the learned Commissioner of Income Tax (Appeals) recorded that the assessee had filed the written submission of 25.03.2019. Subsequently, the learned Commissioner of 3 -: Income Tax (Appeals) says that no details have been produced till the date of passing of the order. The date of the order is 30.10.2019. What transpired between 25.03.2019 and the date of the order, i.e. 30.10.2019 (nearly 7 months) is not coming out of the order of the learned Commissioner of Income Tax (Appeals). Was there any hearing in between is also not coming out of the order of the learned Commissioner of Income Tax (Appeals). In the circumstances, 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 of Income Tax (Appeals) 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 purposes. Order pronounced in the open Court on 30th January, 2020 in Chennai.