S.A.THOOYAMANI,COIMBATORE vs. DCIT CENTRAL CIRCLE-1, COIMBATORE

to 1287/Chny/2019 :- 2 -: 2. Mr. Arjunaraj, Chartered Accountant represented on behalf of the Assessee and Ms. R. Anitha, JCIT represented on behalf of the Revenue.

It was submitted by the learned Authorized Representative that the learned CIT(A) has dismissed the appeals of the assessee ex-parte. It was a submission that the appeals of the assessee were posted for hearings on four occasions. On the first two occasion, the assessee had sought adjournments through email. On the third occasion the Counsel had appeared in person and had filed a written submission. On the fourth occasion, the assessee’s Counsel had sought adjournment as he had appeared and had represented the appeals in the case of a group concern. It was a submission that the learned CIT(A) had not considered the submissions made by the assessee in the third hearing. It was a prayer that the issues in the appeal may be sent to the file of the learned CIT(A) for re-adjudication after granting the assessee adequate opportunity of being heard.

In reply, the learned Departmental Representative did not raise any serious objections.

We have considered the rival submission and perused the materials available on record.

The learned Authorized Representative has placed evidences to show that he has sought adjournment and that he has appeared before the learned CIT(A) on two occasions. In the circumstances and in the interest of natural justice, the issues in these appeals are restored to the file of the learned to 1287/Chny/2019 :- 3 -: CIT(A) for re-adjudication after granting the assessee adequate opportunity of being heard.

In the result, the appeals of the assessee are partly allowed for statistical purposes.