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Income Tax Appellate Tribunal, ‘ D’ BENCH : CHENNAI
Before: SHRI GEORGE MATHAN & SHRI A.MOHAN ALANKAMONY
आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER
This is an appeal filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-5, Chennai in appeal No.91/CIT(A)-5/2016-17 dated 28.08.2017 for the assessment year 2013-14.
Shri Lakshmichand Nahata represented on behalf of the 2.
Assessee, and Shri Varuvuuru Sridhar represented on behalf of the Revenue.
It was submitted by ld.A.R that the ld.CIT(A) had dismissed the appeal and also made the enhancements against which the assessee is in appeal before us. It was a submission that the assessee had sought an adjournment and filed an adjournment letter, which had not been considered by the Ld.CIT(A). It was a submission that the appeal has been disposed of by the ld.CIT(A) ex parte. 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 vehemently supported the orders of the ld. Assessing Officer and the ld.CIT(A).
We have considered the rival submissions. As it is noticed that the assessee has not been heard in respect of the objections, 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.