What did the Tribunal hold?

The Tribunal decided to remit the issues back to the CIT(A) to provide the assessee with an effective opportunity to present her case and decide the appeal on merits.

The assessee claimed nil capital gains on compensation received from the government. The Assessing Officer brought the income to tax as long-term capital gains. The CIT(A) confirmed the AO's order without giving the assessee an adequate opportunity to represent her case.

What were the issues?

Whether the CIT(A) erred in confirming the assessment order without providing the assessee with an adequate opportunity for effective representation.

Yasoda Bai vs ITO | ITAT Chennai 2018

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Appellant: Shri. N Vijayakumar, CA

Hearing: 25.09.2018Pronounced: 31.10.2018

आदेश/ O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-13, Chennai in dated 05.01.2018 for assessment year 2014-15

The AR submitted that Smt. Yasoda Bai, the assessee, filed a return of income for assessment year 2014-15 claiming nil capital gains arising from the compensation received from Government for the Poonjeri land.

While making the assessment, the Assessing Officer brought to tax the income under long term capital gains. Aggrieved, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) without giving adequate opportunity for the effective representation confirmed the order of the Ld. CIT(A) and hence pleaded that the assessee may be given an opportunity to effectively represent the case. Per contra, the Ld. DR submitted that the assessee has not properly co-operated before the AO and even before the Ld. CIT(A). Although, the Ld. CIT(A) given more than five opportunities, the assessee has not furnished the required details and hence the Ld. CIT(A) decided the case and hence supported the order of the Ld. CIT(A). The Ld. AR submitted that since the Ld. CIT(A) in essence reproduced the order of the Ld. AO. In order to render effective justice, he pleaded that the case may be remitted back to the Ld. CIT(A).

We heard the rival submissions. From the facts and circumstances brought above we deem it fit to remit these issues to the Ld. CIT(A) for giving effective opportunity to the assessee and decide the appeal on merits. The assessee shall place all the materials on which she relied in support of her case before the Ld. CIT(A) and render active support to the :- 3 -: appellate authority in accordance with law, so that the appeal could be disposed early.

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.

YASODA BAI,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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