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Income Tax Appellate Tribunal, ‘SMC’ ‘A’ BENCH, CHENNAI
Before: Shri A. Mohan Alankamony
आदेश / O R D E R
This appeal by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-2, Chennai dated 02.03.2017 in for the assessment year 2009-10 passed u/s.250(6) of the Act.
The brief facts of the case are that the assessee is an individual, filed his return of income for the assessment year 2009-10 on 30.07.2009, admitting total income of Rs.16,68,010/- Subsequently the case was selected for scrutiny by issuance of notice U/s.143(2) of the Act on 23.08.2010. Thereafter order U/s.143(3) of the Act was passed on 08.12.2011, wherein the Ld.AO made addition towards contract income of Rs.28,000/- which was not disclosed in the return of income and further disallowed Rs.48,000/- claimed as deduction U/s.57 of the Act.
On appeal the Ld.CIT(A) passed ex-parte order dismissing the appeal of the assessee because none appeared before him.
At the outset, the Ld.AR submitted that he was not able to appear before the Ld.CIT(A) due to unavoidable circumstances as he was representing some other case before the Ld.Revenue Authorities. He therefore pleaded that one more opportunity may be provided to the assessee of being heard since the assessee has fairly allowable case on merits. The Ld.DR strongly opposed to the submission of the Ld.AR and pleaded for sustaining the order of the Ld.CIT(A).
After hearing both sides, though I do not appreciate the behavior of the assessee for not appearing before the Ld.CIT(A) on the earlier occasion, however in the interest of justice, I hereby remit the matter back to the file of Ld.CIT(A) thereby granting the assessee one more opportunity of being heard. I
3 further caution the assessee to co-operate with the Ld.CIT(A) in his proceedings in order to expedite his order, failing which the Ld.CIT(A) is at liberty to pass appropriate order in accordance with law and merit based on the materials before him.
In the result, the appeal of the assessee is allowed for statistical purposes as indicated herein above.
Order pronounced in the open court on 03rd October, 2017 at Chennai.