What did the Tribunal hold?

The Tribunal found that the appeal was dismissed ex-parte without the assessee's participation. It was deemed appropriate to grant the assessee another opportunity to present its case.

The assessee's appeal was dismissed by the CIT(A) without providing an adequate opportunity for hearing. The assessee contended that the dismissal was done in haste.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without affording a proper opportunity of hearing to the assessee.

Sushmitha Southern Housing vs ACIT | ITAT Chennai 2015

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI CHANDRA POOJARI & SHRI CHALLA NAGENDRA PRASAD

For Appellant: Shri. G. Baskar, Advocate

For Respondent: Shri. N. Madhavan, IRS, JCIT

Pronounced: 16.04.2015

आदेश / O R D E R

PER CHANDRA POOJARI, ACCOUNTANT MEMBER

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-12, Chennai, dated 13.02.2015 for the assessment year 2011-12.

I.T.A.No.520/Mds/2015 :- 2 -: 2. The primary grievance of the assessee in this appeal is that the Commissioner of Income Tax (Appeals) dismissed the appeal of the assessee in haste without giving adequate opportunity of hearing to the assessee.

After hearing both the parties, we are of the opinion that this appeal was dismissed ex-parte without participation of the assessee in the appellate proceedings. In our opinion, it is appropriate to give one more opportunity to the assessee to present its case before the Commissioner of Income Tax (Appeals).

Accordingly, we remit the entire issue back to the file of the Commissioner of Income Tax (Appeals) to give one more opportunity to the assessee and decide thereupon.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court at the time of hearing on Thursday, the 16th day of April, 2015 at Chennai Sd/- Sd/- (च�ला नागे�� साद ) (चं� पूजार� ) (CHALLA NAGENDRA PRASAD) (CHANDRA POOJARI) �या�यक सद�य/ JUDICIAL MEMBER लेखा सद�य/ ACCOUNTANT MEMBER चे�नई/Chennai. �दनांक/Dated:16.04.2015. KV आदेश क� ��त�ल�प अ�े�षत/Copy to: 1. अपीलाथ�/Appellant 2.��यथ�/ Respondent 3. आयकर आयु�त (अपील)/CIT(A) 4. आयकर आयु�त/CIT 5. �वभागीय ��त�न�ध/DR 6. गाड� फाईल/GF.

I.T.A.No.520/Mds/2015 :- 3 -:

SUSHMITHA SOUTHERN HOUSING,CHENNAI vs. ACIT, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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