RASANA BOTTLE SUPPLIERS,COIMBATORE vs. DCIT, COIMBATORE

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ITA 1220/CHNY/2014Status: DisposedITAT Chennai04 February 2015AY 2005-063 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to present its case in the interest of natural justice. Consequently, the ex parte orders were set aside.

What were the facts?

The assessee's appeals were directed against ex parte orders passed by the CIT(Appeals). The assessee contended that the CIT(Appeals) passed these orders without providing a hearing, despite requests for adjournment.

What were the issues?

Whether the CIT(Appeals) erred in passing ex parte orders without affording a proper hearing to the assessee, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: SHRI B.R. BASKARAN & SHRI VIKAS AWASTHY

For Respondent: Shri A.V. Sreekanth, JCIT
Hearing: 04.02.2015Pronounced: 04.02.2015

आदेश /O R D E R

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

1.

Both the appeals filed by the assessee are directed against the ex parte orders passed by the Ld. Commissioner of Income Tax (Appeals)-II, Coimbatore and they relate to the assessment years 2005-06 and 2007-08.

2.

The Ld. AR appearing for the assessee submitted that the Ld. CIT(Appeals) has passed ex parte orders without hearing the assessee even though the assessee sought adjournment on the date of hearing before the Ld. CIT(Appeals). The Ld. counsel submitted that, in the interest of natural justice, the assessee should be given one more opportunity to present its case before the Ld. CIT(Appeals).

3.

On the other hand, the Ld. D.R. strongly opposed to the plea put forth by the Ld. AR.

4.

Having regard to the submissions made by the Ld. A.R., we are of the view that the assessee should be given one more opportunity in the interest of natural justice. Accordingly, we set aside both the impugned orders of the Ld. CIT(Appeals) and restore all the matters to his file with a direction to examine the same afresh, after affording necessary opportunity of being heard to the assessee.

5.

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes.

Order pronounced in the open court after conclusion of hearing on the 4th day of February, 2015 at Chennai.

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