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Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI CHANDRA POOJARI & SHRI CHALLA NAGENDRA PRASAD
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 -: