P.PREETHA,PUDUCHERRY vs. ITO WARD 1 , PUDUCHERRY

All the three appeals of the assessee are directed against the common order passed by the Commissioner of Income Tax (Appeals), Puducherry, dated 27.11.2017 for the assessment years 2010-11, 2011-12 and 2012-13. Therefore, we heard all these appeals together and disposing of the same by this common order.

Shri S. Sridhar, the Ld.counsel for the assessee, submitted that there was a delay of 45 days in filing the appeals by the assessee before the CIT(Appeals). According to the Ld. counsel, the assessee’s Chartered Accountant was seriously ill and his toes were amputated. He was forced to take bed rest for a considerable time. Therefore, the assessee’s appeals could not be filed within the prescribed time.

We heard Shri AR.V. Sreenivasan, the Ld. Departmental Representative also. Since the assessee’s Chartered Accountant was seriously ill and he was forced to take bed rest due to amputation of his toes, this Tribunal is of the considered opinion that there was a reasonable cause for not filing the appeals before the stipulated time.

Now coming to the merit of the appeals, the CIT(Appeals) disposed the appeals on the ground that the assessee has not filed any details or explanation. According to the Ld. counsel, the assessee’s representative could not appear before the CIT(Appeals) during the course of hearing due to his illness. Therefore, the Ld.counsel for the assessee prayed that an opportunity may be given to the assessee.

We heard Shri AR.V. Sreenivasan, the Ld. Departmental Representative also. The appeals were disposed of by the CIT(Appeals) on ex parte. The assessee’s representative admittedly could not appear before the CIT(Appeals) due to his ailment. Therefore, giving one more opportunity to the assessee to appear before the CIT(Appeals) may not prejudice the interests of the Revenue. This Tribunal is of the considered opinion that giving one more opportunity to the assessee would definitely promote the cause of justice. Accordingly, orders of both the authorities below are set aside and the entire issue raised by the assessee is remitted back to the file of the CIT(Appeals). The CIT(Appeals) shall re- examine the matter afresh after giving an opportunity to the assessee and thereafter decide the issue afresh in accordance with law.

In case the assessee fails to appear before the CIT(Appeals), it is upto the CIT(Appeals) to dispose the appeals on merit on the basis of the material available on record.

With the above observation, all the three appeals filed by the assessee are allowed for statistical purposes.