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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO
आदेश / O R D E R
PER SHRI GEORGE MATHAN, JUDICIAL MEMBER :
This is an appeal filed by the assessee directed against the order of the learned Commissioner of Income Tax (Appeals)-9, Chennai (hereinafter called as ‘CIT(A)’) in dated 24.06.2019 for the assessment year 2010-11.
2 -: 2. Shri K. Meenakshi Sundaram 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 appeal of the assessee has been dismissed ex-parte and has also enhanced the assessed income. It was a submission that the learned CIT(A) had held that the assessee has not furnished any details or documentary evidences nor responded to the show-cause notice issued.
It is a submission that the written submissions has been filed on 27.01.2016 before the predecessor CIT(A) and he produced acknowledgement of the same. It was a submission that the successor CIT(A) could have missed the replies filed by the assessee. It was a submission that the issues in the appeal may be restored to the file of the learned CIT(A) for re-adjudication.
In reply, the learned Departmental Representative did not raise any 4. serious objection.
We have considered the rival submission and perused the materials available on record.
It is noticed that the assessee has filed a reply to the show-cause notice issued by the learned CIT(A). The show-cause notice has been issued on 08.01.2016 and the reply is seen to be filed on 27.01.2016. It is noticed that 3 -: the said reply has not been considered by the learned CIT(A). In the circumstances and in the interest natural justice, the issues in this appeal are restored to the file of the learned CIT(A) for re-adjudication after granting the assessee adequate opportunity of being heard.
In the result, the appeal of the assessee is partly allowed for statistical purposes.
Order pronounced in the open Court on 26th November, 2019 in Chennai.