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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI DUVVURU RL REDDY & SHRI S. JAYARAMAN
आदेश/ O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER:
The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals), Salem in 18 dated 08.03.2019 for the assessment year 2009-10.
Shri P. Rajamanickam, the assessee, is an individual carrying on the business in the names of M/s. P.R.M. Petroleum Agencies and M/s. P.R.M. Tyres. While making the assessment for :-2-: 2009-10, the AO inter-alia, made addition on account of Short Term Capital Gain (STCG) on sale of car. Further, the assessee sold a property and claimed deduction U/s.54F. The AO required to furnish full and complete details of construction amount. Since, the assessee failed to furnish, the AO held that the assessee has not constructed any residential house during the eligible period and therefore, the AO refused to allow the deduction claim U/s.54F at Rs.27,90,653/-. Aggrieved against that order, the assessee filed an appeal before the CIT(A) and the ld.CIT(A) dismissed the appeal. Aggrieved against that order, the assessee filed this appeal.
While the case was taken up for hearing, none appeared from the assessee’s side. The ld.DR submitted that it is seen from the order of the ld.CIT(A) that none appeared from the assessee’s side and hence the ld.CIT(A) disposed the appeal based on the materials on record. Since, the assessee has not appeared before this Hon’ble Tribunal, the order of the ld.CIT(A) may be confirmed.
We heard the ld.DR and gone through the order of the ld.CIT(A). The ld.CIT(A) has mentioned that the appellant has filed written submission on 06.03.2019 and simply stated that the same
:-3-: may be taken on record and the case be decided accordingly. Therefore, the ld.CIT(A) proceeded to decide the appeal without any opportunity to the assessee. Since, the appeal is decided without hearing the assessee, we deem it fit to remit the issues back to the ld.CIT(A) for deciding the case on merit after affording effective opportunity to the assessee. While doing so, the CIT(A) may, if he thinks it fit, require the AO concerned to make appropriate enquiry as per sub-section 4 of Section 250 and after furnishing a copy of such report to the assessee and affording effective opportunity, may decide the issues in accordance with law.
In the result, the assessee’s appeal is treated as partly allowed for statistical purpose.
Order pronounced in the court on 3rd October, 2019 at Chennai.