Sushmitha Southern Housing, Chennai vs Assessee

अपीलाथ क ओर से / Appellant by : Shri. G. Baskar, Advocate यथ क ओर से / Respondent by : Shri. N. Madhavan, IRS, JCIT.

सन ु वाई क तार ख/Date of hearing : 16.04.2015 घोषणा क तार ख /Date of Pronouncement : 16.04.2015

आदे श / 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.

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

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.

3. 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).

4. 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.

5. 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 पज ू ार ) (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

आदे श क त&ल'प अ(े'षत/Copy to: 1. अपीलाथ /Appellant 2. यथ / Respondent 3. आयकर आय* ु त (अपील)/CIT(A) 4. आयकर आय* ु त/CIT 5. 'वभागीय त न-ध/DR 6. गाड फाईल/GF. :- 3 -: I.T.A.No.520/Mds/2015