TaxTMI 
TaxTMI 
2020 (11) TMI 730
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt : Shri B. Ramakrishnan, F.C.A. For the Respondent : Shri AR.V. Sreenivasan, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the appeals of the assessee are directed against the respective order passed by the Commissioner of Income Tax (Appeals)-9, Chennai both dated 18.06.2019 for the assessment year 2005-06 and 2008-09. Since similar issue arises for consideration in both the appeals,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... dismissed the appeal without considering anything on merit. 2.1 Referring to the order of the CIT(A) for the assessment year 2008-09, the Ld.Representative for the assessee submitted that the CIT(A) dismissed the appeal of the assessee on the ground that Form 35 was verified on 28.12.2011 and the demand notice was served on the assessee on 03.01.2012. Therefore, the CIT(A) found that the appella....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on that income tax proceeding being judicial proceeding, the CIT(A) is expected to dispose the appeal on merit rather than technicality. In this case, for the assessment year 2005-06, admittedly the assessment order was passed on 31.12.2010 and the appeal was filed on 28.01.2011. Therefore the appeal is filed within the time. Even if Form 35 was not filed in, in respect of the date of receipt of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on of this Tribunal, the CIT(A) ought to have disposed the appeal on merit after considering the grounds of appeal of appeal and other material on record. Since such an exercise was not done, the matter needs to be reconsidered by the CIT(A). 5. Similarly for the assessment year 2008-09, admittedly the assessment order was dated 28.12.2011. The appeal was filed before the CIT(A) on 31.01.2012. Af....