SHRI. SANTHOSH CHAND JAIN,CHENNAI vs. ITO NON CORPORATE WARD 9 (3), CHENNAI

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ITA 1557/CHNY/2018Status: DisposedITAT Chennai31 October 2018AY 2009-102 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. This was done to grant the assessee 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 before the CIT(A).

What were the issues?

Whether the ex parte disposal of an appeal by the CIT(A) without affording the assessee an adequate opportunity of being heard is justified.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ D’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S.JAYARAMAN

आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER

1.

This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-10, Chennai in dated 29.03.2018 for the assessment year 2009-10.

2.

Shri D.Anand represented on behalf of the Assessee, and Shri Srinivasa Rao Vana 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.

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