SIMRATHMAL JAIN,CHENNAI vs. ACIT NON CORPORATE CIRCLE 12(1), CHENNAI

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ITA 2603/CHNY/2018Status: DisposedITAT Chennai23 October 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The assessee was granted 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). The assessee requested another opportunity to represent their appeal.

What were the issues?

Whether the CIT(A) was justified in disposing of the appeal ex parte and whether the assessee should be granted another opportunity to be heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ D’ SMC BENCH : CHENNAI

Before: SHRI GEORGE MATHAN

For Respondent: Shri B.Sagadevan, JCIT,D.R

आदेश / O R D E R

1.

This is an appeal filed by the assessee against the order of Commissioner of Income-tax (Appeals)-13, Chennai in dated 27.06.2018 for the assessment year 2012-13.

Shri K.Ravi represented on behalf of the Assessee, and 2.

Shri B.Sagadevan 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) as ex parte. It was a submission that the assessee may be granted an another opportunity to represent his appeal before

ITA No2603/Chn/18y. :- 2 -: 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 Ld.CIT(A) has disposed of the appeal of assessee 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.

Order pronounced in the open court after conclusion of hearing on 23rd October, 2018, at Chennai.

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