9911796707
TMI Blog2019 (12) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... IT ORDER George Mathan, This is an appeal filed by the Assessee against the order of the learned Commissioner of Income Tax (Appeals)-9, Chennai in ITA No.15/ CIT(A)-9/2016-17dated 28.06.2019 for the Assessment Year 2009-10. 2. Shri S. Sridhar, Advocate represented on behalf of the Assessee and Ms. R. Anita, JCIT represented on behalf of the Revenue. 3. It was submitted by the learned Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of the appeal before the learned CIT(A) may be condoned and the learned CIT(A) may be directed to dispose of the appeal on merits after granting the assessee adequate opportunity of being heard. 4. The learned Departmental Representative vehemently supported the order the learned Assessing Officer and the learned CIT(A). 5. We have considered the rival submission and perused the materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, referred to supra, wherein, it has been held as follows: 4. Having heard the Ld. Counsel for the assessee and the Ld. D.R., this Tribunal finds that the appeal was manually filed on 02.05.2016. It is not the case of the Revenue that any defect memo was issued or the appeal was returned. When the appeal was filed by the assessee manually, if it is not tune with the statutory requirement, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow. Accordingly, orders of both the authorities below are set aside and the entire issue is remitted back to the file of the CIT(Appeals). The CIT(Appeals) shall consider the appeal on merit and dispose the same in accordance with law, after giving a reasonable opportunity to the assessee. 7. Respectfully, following the decision of the Co-ordinate Bench of this Tribunal in the case of Shri G.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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