Sri Dharam Veer Sharma,, CHENNAI v. ACIT, CHENNAI

ITA 664/CHNY/2010 | 2005-2006
Pronouncement Date: 06-07-2010 | Result: Allowed

Appeal Details

RSA Number 66421714 RSA 2010
Assessee PAN AABPS4895G
Bench Chennai
Appeal Number ITA 664/CHNY/2010
Duration Of Justice 1 month(s) 27 day(s)
Appellant Sri Dharam Veer Sharma,, CHENNAI
Respondent ACIT, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 06-07-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 06-07-2010
Assessment Year 2005-2006
Appeal Filed On 10-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENNAI (BEFORE SHRI PRADEEP PARIKH VICE PRESIDENT AND SHRI GEORGE MATHAN JUDICIAL MEMBER) .. I.T.A. NOS. 664 & 665/MDS/2010 ASSESSMENT YEARS : 2005-06 & 2006-07 SRI DHARAM VEER SHARMA P/O INDIA CARGO MOVER W-121 3 RD FLOOR FIRM TOWER 3 RD AVENUE ANNA NAGAR CHENNAI-600 001. PAN : AABPS4895G (APPELLANT) V. THE ASST. COMMISSIONER OF INCOME- TAX BUSINESS CIRCLE-XIII CHENNAI. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.B. SEKARAN CIT-DR. O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : ITA NO. 664/MDS/2010 IS AN APPEAL FILED AGAINST THE ORDER OF THE LEARNED CI T(A)-XII CHENNAI IN APPEAL NO.610/07-08 DATED 24-2-2010 FOR THE ASSESSMENT YEA R 2005-06. ITA NO. 665/MDS/2010 IS AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF THE LEARNED CIT(A)-XII CHENNAI IN APPEAL NO.129/MDS/08-09 DATE D 24-2-2010 FOR THE ASSESSMENT YEAR 2006-07. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE. SHR I P. B. SEKARAN LEARNED CIT-DR REPRESENTED ON BEHALF OF THE REVENUE. A PER USAL OF THE ORDER OF THE LEARNED CIT(A) SHOWS THAT THE APPEALS OF THE ASSESS EE HAVE BEEN DISMISSED FOR NON-PROSECUTION. IN THE APPEAL FILED BY THE ASSESS EE THE ASSESSEE HAS SUBMITTED ITA NOS. 664 & 665/MDS/2010 2 THAT IT HAD REQUESTED FOR ADJOURNMENT WHEN THE APPE ALS WERE POSTED FOR HEARING BEFORE THE LEARNED CIT(A). IT WAS ALSO NOTICED THA T THE ASSESSEE HAS NOT BEEN GRANTED ADEQUATE OPPORTUNITY TO REPRESENT ITS CASE BEFORE THE LEARNED CIT(A). IN THE CIRCUMSTANCES IN THE INTEREST OF JUSTICE W E ARE OF THE OPINION THAT THE APPEALS FILED BY THE ASSESSEE ARE LIABLE TO BE REST ORED TO THE FILE OF THE LEARNED CIT(A) FOR RE-ADJUDICATION AFTER GRANTING THE ASSES SEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CASE AND WE DO SO. 3. IN THE CIRCUMSTANCES APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 06-07-2 010. SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI DATED THE 6 TH JULY 2010. H. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE