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

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.

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.

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.

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