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Income Tax Appellate Tribunal, ‘ C’ SMC BENCH : CHENNAI
Before: SHRI GEORGE MATHAN
आदेश / O R D E R This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals), Salem in appeal No.144/09-10 dated 30.11.2017 for the assessment year 2007-08.
Shri M.Karunakaran represented on behalf of the Assessee and 2.
Shri B.Sagadevan represented on behalf of the Revenue.
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 its 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.
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.
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.