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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: SHRI CHANDRA POOJARI & SHRI V. DURGA RAO
आदेश /O R D E R
PER CHANDRA POOJARI, ACCOUNTANT MEMBER
This appeal by the assessee is directed against the order of the Commissioner of Income-tax(Appeals) dated 2.1.2015.
The assessee has raised the following grounds in this appeal:
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“2. The Commissioner of Income-tax(Appeals) erred in disposing off the appeal in haste when the representative as well as the appellant appeared before him not only in this case but in many other cases of this group.
The Commissioner of Income-tax(Appeals) erred in disposing off the appeal in a summary manner without adverting to the facts of the case and the objections contained in the grounds of appeal.”
3. Before the Commissioner of Income-tax(Appeals), none appeared, on behalf of the assessee to represent his case. Hence, the appeal was decided ex parte, by the Commissioner of Income-tax(Appeals).
Before us, the assessee pleaded that one more opportunity may be given to the assessee to argue his case in the interest of justice.
On the other hand, the ld. DR submitted that effective opportunity has been given to the assessee, which was not availed by him. Hence, the Commissioner of Income-tax(Appeals) decided the issue on merit and no fresh opportunity has been given to the assessee.
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After hearing both sides, we find that in this case, admittedly, the Commissioner of Income-tax(Appeals) decided the issues in dispute ex parte without giving proper opportunity to the assessee. Considering the facts and circumstances of the case, in the interest of justice, one more opportunity may be given to the assessee. Therefore, we remit the case to the file of the Commissioner of Income-tax(Appeals) to decide the entire issues afresh after providing one more opportunity to the assessee. The assessee is directed to co-operate with the Department and produce necessary evidence to support his case.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on Tuesday, the 26th of May, 2015 at Chennai.