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Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR
आदेश / O R D E R
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
This appeals by assessee directed against the direction of the DRP dated 04.12.2015 passed u/s. 144C(5) of the IT Act.
I.T.A. No. 426/Mds/2016 :- 2 -:
The assessee grievance in this appeal is with regard to dismissing the case of the assessee by the DRP, exparte without giving proper opportunity of hearing to the assessee.
In this case, the case was fixed before the DRP for hearing on 03.12.2015 at 04:00pm, accordingly notice was issued by DRP. None appeared for the assessee nor any adjournment petition from the side of the assessee. Hence, the DRP dismissed the appeal of the assessee observing that assessee is not interested in prosecuting the objections filed before DRP.
Now the assessee filed appeal against the above order of the DRP and submitted that assessee is very much interested in prosecuting the appeal and also submitted that on 03.12.2015 there was a heavy rain in Chennai and there was no means of any transportation facility to go to Bangalore. He submitted that due to the reasons beyond the control of the assessee, the assessee was prevented by sufficient cause and failed to appear before the DRP on 03.12.2015 and prayed that one more opportunity of hearing may be given to the assessee to present assessee's case properly before DRP. The Ld. DR has not put any serious objections for the above arguments of Ld. AR.
Considering the request of the Ld. AR, we are inclined give direction to the DRP to give one more opportunity to assessee to present assessee's case.
Accordingly, the entire issue in dispute remitted to the file of the DRP for fresh consideration.
I.T.A. No. 426/Mds/2016 :- 3 -:
Since, we have remitted entire issue in dispute to the file of DRP, we are not going into the merit of the other ground raised by the assessee before us.
In the result appeal after assessee partly allowed for statistical purpose.
Order pronounced on Wednesday, the 02nd day of November, 2016 at Chennai.