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Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S.JAYARAMAN
आदेश / O R D E R
PER BENCH:
Assessee against the common order of the Commissioner of Income Tax (Appeals)-1, Chennai, in to 19/CIT(A)-1/2017-18 dated 24.04.2018 for assessment years 2007-08 to 2009-10, ITA Nos.1764 TO 1766/Chny/18 :- 2 -: to 1766 /Chny/2018 are the appeals filed by the Assessee against the common order of the Commissioner of Income Tax (Appeals)-1, Chennai, in dated 24.04.2018 for assessment years 2009-10, 2010-11, 2011-12.
As all the appeals are related to the same assessee and inter-connected, all appeals are disposed off by this common order.
Shri S.Sridhar represented on behalf of the Assessee and Shri Homi Raj Vansh represented on behalf of the Revenue.
At the time of hearing, the Learned Counsel for the assessee has submitted by ld.A.R that the assessee wishes to withdraw its appeals in & 1763/Chny/2018 for assessment years 2007-08 & 2008-09.
Ld. DR has no objection to the withdrawal of these two appeals filed by the assessee. After hearing both parties, the appeal filed by the assessee is permitted to be withdrawn.
In the result, both the appeals of the assessee for assessment years 2007-08 & 2008-09 are dismissed as withdrawn. TO 1766/Chny/18 :- 3 -: ,1765 & 1766/Chny/2018 (A.Ys:2009-10,2010-11 & 2011-12)
The ld.A.R drew our attention to the order of the ld. Assessing Officer wherein the ld. Assessing Officer had posted the case for hearing on 24.08.2017 and before the assessee could provide all the details, the ld. Assessing Officer had passed the order giving effect to the order of the ITAT on 07.09.2017. It was a submission that as the details to be provided was voluminous, it had taken some time for assessee to collect all the details. It was a prayer that the assessee may be given another opportunity to produce all the details before the ld. Assessing Officer.
In reply, the ld.D.R vehemently opposed the prayer of the ld. Assessing Officer.
We have considered the rival submissions. As it is notice that only one opportunity is granted to assessee to produce the details before the ld. Assessing Officer, in the interest of natural justice the order of the ld. Assessing Officer dated 07.09.2017 giving effect to the Order of Tribunal dated 12.05.2017 for assessment years 2009-10, 2010-11 & 2011-12 is set aside and the issues in these appeals are restored to the file of ld. Assessing Officer for re-adjudication after granting adequate opportunity of hearing to the assessee to substantiate its case. If the assessee does not co-operate in the proceedings before the ld. Assessing TO 1766/Chny/18 :- 4 -:
Officer, the ld. Assessing Officer is at liberty to draw inference on the facts as are available on record in accordance with law.
In the result, all the three appeals of the assessee for assessment years 2009-10, 2010-11 & 2011-12 are partly allowed for statistical purposes.
To summarize the result, the appeals of the assessee for assessment years 2007-08 & 2008-09 are dismissed as withdrawn and the appeals of the assessee for assessment years 2009-10, 2010-11 & 2011-12 are partly allowed for statistical purposes.
Order pronounced in the open court after conclusion of hearing on 18th December, 2018, at Chennai.