RAHUL NAHAR,CHENNAI vs. ITO BUSINESS WARD XII(1), CHENNAI

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ITA 3114/CHNY/2017Status: DisposedITAT Chennai31 October 2018AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT remitted the matter back to the CIT(A) to afford the assessee an effective opportunity to present their case on merits. The tribunal also directed the assessee to cooperate with the CIT(A) for early disposal of the appeal.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without considering an adjournment request, leading the assessee to claim denial of effective representation. The CIT(A) had provided multiple opportunities to the assessee.

What were the issues?

Whether the CIT(A) erred in dismissing the assessee's appeal without adequately considering the request for adjournment and providing an effective opportunity for representation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI S. JAYARAMAN

For Appellant: Shri. D. Anand, Advocate
For Respondent: Shri. AR V Sreenivasan, JCIT
Hearing: 25.10.2018Pronounced: 31.10.2018

आदेश/ O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 5, Chennai, in dated 13.10.2017 for assessment year 2009-10.

2.

The AR submitted that the Ld. CIT(A) dismissed the appeal without considering the request for adjournment filed by the assessee and dismissal of appeal without effective representation is an injustice. The assessee may be given an opportunity to present the case effectively before the Ld. CIT(A). The Ld. DR submitted though about 10 opportunities were rendered by the Ld. CIT(A), the assessee has not availed the opportunity. However, the case has to be considered on merits.

3.

We heard the rival submissions. In the facts and circumstances, we deem it fit to remit this issue back to the Ld. CIT(A) for affording an effective representation to the assessee and then decide the case on merits. We also direct the assessee to render effective co-operation, in accordance with law, before the Ld. CIT(A) enabling him in disposing the appeal early.

4.

In the result, the assessee’s appeal is treated as allowed for statistical purposes.

Order pronounced on Wednesday, the 31st day of October, 2018 at Chennai.

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