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Income Tax Appellate Tribunal, ‘ A’ SMC BENCH : CHENNAI
Before: SHRI GEORGE MATHAN
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
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.
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.
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.
( जॉज� माथन) (GEORGE MATHAN) �या�यक सद�य/JUDICIAL MEMBER चे�नई/Chennai �दनांक/Dated: 20th November, 2018. K S Sundaram