M.Velusamy, Tiruppur V. ITO, Tiruppur

ITA 1039/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64179 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 24-08-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 11-05-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S DAS GUPTA IRS
• Assessee Lawyers: S SRIDHAR
• Keywords: Gift
• Section: 143(3); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA NO.1039(MDS)/2012 ASSESSMENT YEAR: 2007-08 & S.P.NO.82(MDS)/2012 IN ITA NO.1039(MDS)/2012 SHRI M.VELUSAMY, C/O SHRI M.P.VARATHARAJAN, 2, 244,SELVAKUMAR COMPLEX PALLADAM RD., TIRUPUR 641 604. PAN ACQPV8631A. VS. THE INCOME-TAX OFFICER, WARD I(4), TIRUPUR. (APPELLANT/STAY PETITIONER) ( RESPONDENT) APPELLANT BY : SHRI S.SRIDHAR, ADVOCATE RESPONDENT BY : SHRI S.DAS GUPTA, IRS, JCIT DATE OF HEARING : 24 TH AUGUST, 2012 DATE OF PRONOUNCEMENT : 24 TH AUGUST, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THIS APPEAL AND THE STAY PETITION ARE FILED BY TH E ASSESSEE. THE RELEVANT ASSESSMENT YEAR IS 2007-08. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISS IONER OF - - ITA 1039 & SP 82 OF 2012 2 INCOME-TAX(APPEALS)-II AT COIMBATORE, DATED 27-1-20 12 AND ARISES OUT OF THE ASSESSMENT ORDER PASSED UNDER SEC TION 143(3) OF THE INCOME-TAX ACT, 1961. 2. THE ASSESSMENT HAS BEEN COMPLETED AFTER MAKING TWO ADDITIONS; ONE IN RESPECT OF GIFT RECEIVED BY T HE ASSESSEE FROM HIS FATHER-IN-LAW AND THE OTHER ONE IN RESPECT OF THE AGRICULTURAL INCOME DISCLOSED BY THE ASSESSEE. 3. THE MAIN GRIEVANCE OF THE ASSESSEE IN THE PRESE NT CASE IS THAT THE RELEVANT EVIDENCES COULD NOT BE PR ODUCED BEFORE THE LOWER AUTHORITIES, AS SUFFICIENT OPPORTUNITIES WERE NOT GIVEN BY THEM, COUPLED WITH THE DELAY IN GETTING THE RELE VANT CERTIFICATE FROM THE CONCERNED VILLAGE AUTHORITIES. 4. IT IS TRUE THAT THE ASSESSEE HAS NOT PRODUCED T HE RELEVANT EVIDENCES BEFORE THE LOWER AUTHORITIES. T HAT WAS THE REASON FOR THE COMMISSIONER OF INCOME-TAX(APPEALS) TO DISMISS THE GROUNDS RAISED BY THE ASSESSEE. WHILE THE LOWE R AUTHORITIES ARE JUSTIFIED IN THEIR ORDERS IN THAT WAY, THE FACT REMAINS THAT THE ASSESSEE HAS A PRIMA FACIE CASE IN SUPPORT OF HIS A RGUMENTS. THE ASSESSEE HAS OBTAINED A CERTIFICATE FROM THE VI LLAGE AUTHORITIES TO PROVE HIS CASE OF AGRICULTURAL INCOM E. LIKEWISE, - - ITA 1039 & SP 82 OF 2012 3 THE ASSESSEE IS ALSO HAVING A DEED EXECUTED BY HIS FATHER-IN- LAW, WHEREIN THE INCIDENCE OF GIFT IS RECORDED. WE THINK THAT THESE RELEVANT DOCUMENTS HAVE TO BE EXAMINED BEFORE COMING TO ANY CONCLUSION AS FAR AS THE ADDITIONS MADE IN THIS CASE ARE CONCERNED. 5. THEREFORE, IN THE INTERESTS OF JUSTICE AND FAIR PLAY, WE FIND THAT IT IS NOT FAIR TO REJECT THE GROUNDS R AISED BY THE ASSESSEE WITHOUT EXAMINING THE RELEVANT DOCUMENTS A ND EVIDENCES. THEREFORE, THE ORDERS PASSED BY THE LOW ER AUTHORITIES ARE SET ASIDE AND THE FILE IS REMITTED BACK TO THE ASSESSING AUTHORITY. THE ASSESSING AUTHORITY IS DIRECTED TO EXAMINE THE QUESTION OF THE TWO ADDITIONS EARLIER PROPOSED BY H IM IN THE LIGHT OF THE EVIDENCES THAT MAY BE PRODUCED BY THE ASSESS EE. THE ASSESSING OFFICER IS FURTHER DIRECTED TO HEAR THE A SSESSEE IN THE LIGHT OF THOSE EVIDENCES AND PASS APPROPRIATE ORDER IN ACCORDANCE WITH LAW. 6. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES. - - ITA 1039 & SP 82 OF 2012 4 7. AS THE APPEAL ITSELF IS DISPOSED OFF, THE STAY PETITION FILED BY THE ASSESSEE IN S.P. NO.82(MDS)/2012 HAS B ECOME INFRUCTUOUS AND IT IS DISMISSED AS SUCH. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 24 TH OF AUGUST, 2012 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) ( DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 24 TH AUGUST, 2012. V.A.P. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.