K. Leelavathi v. The Income-tax Officer, Ward-I(4), Erode
[Citation -2016-LL-0928-119]
Citation | 2016-LL-0928-119 |
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Appellant Name | K. Leelavathi |
Respondent Name | The Income-tax Officer, Ward-I(4), Erode |
Court | ITAT-Chennai |
Relevant Act | Income-tax |
Date of Order | 28/09/2016 |
Assessment Year | 2010-11 |
Judgment | View Judgment |
Bot Summary: | PAN: ACKPL639 2A Appellant by : Mr. S.Sridhar, Advocate Respondent by : Mr. A.V.Sreekanth, JCIT Da t e of h e ar in g : 28th September, 2016 D at e of Pr on oun c em ent : 28th September, 2016 OR D E R Per A. Mohan Alankamony, AM:- These two appeals are filed by the assessee aggrieved by the order of the learned Commissioner of Income Tax -3, Coimbatore dated 27.01.2016 in ITA Nos.233/13-14 134/14-15(A)-1 passed under section 143(3) r.w.s. 250(6) of the Act. The assessee has raised several grounds in her appeals the crux of the common issue is as follows:- The learned Commissioner of Income Tax has erred in dismissing both the appeals of the assessee without providing sufficient opportunity to the assessee of being heard and the appeals were not disposed off on merits 2 ITA Nos.1065 1052/Mds/2016 3. At the outset, the learned Authorized Representative submitted that the learned Commissioner of Income Tax has not given sufficient opportunity of hearing to the assessee. The learned Departmental Representative vehemently argued in support of the orders of the Revenue but could not satisfactorily confront to the submissions of the learned Authorized Representative. After hearing both sides, we are of the considered view, that the matter has to be remitted back to the file of the learned Commissioner of Income Tax in the case of both these appeals for fresh consideration as it appears that the learned Commissioner of Income Tax has passed the orders without giving sufficient opportunity to the assessee of being heard. Accordingly, we hereby remit back the matters to the file of the learned Commissioner of Income 3 ITA Nos.1065 1052/Mds/2016 Tax for fresh consideration after obtaining remand report from the Ld.A.O in case if it is found necessary. In the result, both the appeals of the assessee are allowed for statistical purposes. |