RUBEN RAYAPPAN,CHENNAI vs. ITO NON CORP. WARD 12(2), CHENNAI

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ITA 2036/CHNY/2018Status: DisposedITAT Chennai20 November 2018AY 2014-152 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was granted an adequate opportunity of being heard in the interest of natural justice.

What were the facts?

The assessee's appeal was disposed of ex parte by the CIT(A) because the assessee did not appear. The assessee requested another opportunity to represent their case.

What were the issues?

Whether the CIT(A) was justified in disposing of the appeal ex parte without granting the assessee an opportunity to be heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ A’ SMC BENCH : CHENNAI

Before: SHRI GEORGE MATHAN

For Respondent: Shri B.Sagadevan,JCIT,D.R

आदेश / O R D E R This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-13, Chennai in dated 01.06.2018 for the assessment year 2014-15.

Shri P.S.Prabhakar represented on behalf of the Assessee and 2.

Shri B.Sagadevan represented on behalf of the Revenue

3.

It was submitted by ld.A.R that the appeal has been disposed of by the ld.CIT(A) ex parte on the ground that the assessee had not represented before the Ld.CIT(A). It was a submission that the assessee may be granted an another opportunity to represent his appeal before the Ld.CIT(A). In reply, ld.D.R did not raise any serious objection to the submissions of Authorised Representative of assessee.

4.

I have considered the rival submissions. A perusal of the order of the CIT(Appeals) shows that the ld.CIT(A) has disposed of the appeal of assessee as ex parte. Considering the submissions of ld.A.R and in the interest of natural justice, the issues in this appeal are restored to the file of ld.CIT(A) for re-adjudication after granting the assessee adequate opportunity of being heard.

5.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court after conclusion of hearing on 20th November, 2018, at Chennai.

1.

( जॉज� माथन) (GEORGE MATHAN) �या�यक सद�य/JUDICIAL MEMBER चे�नई/Chennai �दनांक/Dated: 20th November, 2018. K S Sundaram

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