RADHA SUNDARKUMAR,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-2(2),, CHENNAI

The Ld. Counsel for the assessee has submitted that the orders passed by the A.O as well as Ld. CIT(A) are ex-parte and therefore, the matter may be restored back to the file of Assessing Officer for deciding the issue afresh after considering the submissions.

On the other hand, the Ld. D.R argued that the assessee has not made any submissions, despite of sufficient opportunities provided to the assessee.

We have heard the rival submissions, and perused the materials available on record. On perusal of the orders of Ld. CIT(A), we find that the order has been passed by Ld. CIT(A) ex-parte for the non- compliance by the assessee. The Ld. A.R has submitted that the Ld. CIT(A) has not decided the issue on merits, therefore the case be remanded back for adjudication on merits. We are of the opinion that keeping in view the principles of natural justice, the assessee be provided with another opportunity of hearing to substantiate his case before the Ld. CIT(A). Accordingly, the matter is restored back to the Ld. CIT(A) subject to the condition of payment of Rs.5,000/- towards cost in favour of the State Legal Services Authority at Hon’ble Madras High Court within 30 days from the date of receipt of this order. :- 3 -:

In the result, the appeal filed by the assessee is allowed for statistical purposes.