Income Tax Appellate Tribunal - Chennai
R.Kandasamy, Salem vs Acit Circle-1, Salem on 5 January, 2021
आयकर अपीलीय अधधकरण, 'बऩ' न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH: CHENNAI
श्री वी दु गाा राव, न्याधयक सदस्य एवं श्री जी मंजूनाथा, लेखा सदस्य के समक्ष
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI G. MANJUNATHA, ACCOUNTANT MEMBER
आयकर अपऩल सं./ITA No.325/Chny/2020
निर्धारण वषा /Assessment Year: 2010-11
Shri R. Kandasamy, The Asst. Commissioner of
No.60, Palaniappa Nagar, Income Tax,
Junction Main Road, Vs. Circle-1, No.3, Gandhi Road,
Salem - 636 005. Salem.
[PAN: AEEPK 3585L]
(अपऩलधर्थी/Appellant) (प्रत्यथी/Respondent)
अपीलाथी की ओर से/ Appellant by Shri I. Dinesh, Advocate
:
प्रत्यथी की ओर से /Respondent by : Shri Suresh Periasamy, JCIT
सुनवाई की तारीख/Date of Hearing : 31.12.2020
घोषणा की तारीख /Date of Pronouncement : 05.01.2021
आदे श / O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the Assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Salem in I.T.A. No.84/2017-18, dated 16.08.2019 relevant to the assessment year 2010-11.
ITA No.325/Chny/2020
:- 2 -:
2. There is a delay of one hundred days for filing the appeal. The Assessee has filed an Affidavit, wherein he has explained the detailed reasons for non-filing of the appeal within time. We have gone through the Affidavit and also considered the arguments of both the sides and we find that there is sufficient cause to condone the delay. Accordingly, the delay is condoned.
3. So far as the merits of the case is concerned, the learned Counsel for the assessee had submitted that the Ld. CIT(A) passed ex-parte order and submitted that the assessee could not appear before the Ld. CIT(A) as the circumstances were beyond his control. He prayed that one more opportunity be given to the assessee to substantiate his case before the Ld. CIT(A).
4. On the other hand, the learned Departmental Representative has not raised any objections.
5. We have heard both the sides through Video Conferencing and perused the materials available on record and gone through the orders of the authorities below.
6. We are of the view that in the interest of justice and also by following the principles of natural justice, one more opportunity should be given to the assessee. In view of the above, we set aside the orders of ITA No.325/Chny/2020 :- 3 -:
the Ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to pass a fresh order in accordance with law. We also direct the assessee to appear before the Ld. CIT(A) when the date is given for hearing without fail to represent his case. In view of the above, the appeal filed by the assessee is allowed for statistical purpose.
7. In the result, the appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on 05th January, 2021 in Chennai.
Sd/- Sd/-
(श्री जी मंजूनाथा) (वी दु गाा राव)
(G. MANJUNATHA) (V. DURGA RAO)
लेखा सदस्य/ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER
चेन्नई/Chennai,
धदनां क/Dated: 05th January, 2021
EDN, Sr. PS
आदेश की प्रनिनलनप अग्रेनषि/Copy to: 1. अपऩलधर्थी/Appellant, 2. प्रत्यर्थी/Respondent, 3. आयकर आयपक्त (अपऩल)/CIT(A), 4. आयकर आयपक्त/CIT, 5. नवभधगऩय प्रनिनिनर्/DR 6. गधर्ा फधईल/GF