V.Ayyadurai, Vedaranyam V. ITO, Nagapattinam

ITA 1095/CHNY/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57798 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-01-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 06-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R B NAIKC I T
• Assessee Lawyers: N QUADIR HOSEYN
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B CHENN AI BEFORE SHRI ABARAHAM P.GEORGE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. ITA NO.1095/MDS./2010 ASSESSMENT YEAR:2005-06 V.AYYADURAI, 7,SANNATHI STREET, VEDARANYAM 614 810 VS. INCOME TAX OFFICER,, WARD 1 (2), NAGAPATTINAM 611 001. PAN AKIPA 2035 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI N.QUADIR HOSEYN ADVOCATE DEPARTMENT BY : SHRI R.B.NAIK,C.I.T DR DATE OF HEARING : 11.01.12 DATE OF PRONOUNCEMENT : 11.01 .12 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ITA NO.1095/MDS/10 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(A),TIRUCHIRAPPALLI IN ITA NO.301 TO 304/08-09 DATED 20.04.2011 FOR ASSESSMENT YEAR 2005-06. PAGE OF 5 ITA.1095 /MDS/10 2 2. SHRI N.QUADIR HOSEYN, ADVOCATE REPRESENTED ON B EHALF OF THE ASSESSEE AND SHRI R.B. NAIK, C.I.T. DEPARTME NTAL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENUE . 3. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSE E THAT IN COURSE OF ASSESSMENT PROCEEDINGS, ASSESSING OFFICER HAD DISALLOWED THE SUNDRY CREDITS TO THE EXTENT OF ` 2,54,00/-. IT WAS THE SUBMISSION THAT THE ASSESSEE HAD PROVIDED NAMES AND ADDRESSES OF THE CREDITORS TO THE ASSESSING OFFICER . IT WAS THE SUBMISSION THAT THE ASSESSING OFFICER HAD DISALLOWE D THE SUM ON THE GROUND THAT THE NECESSARY CONFIRMATION LETTE RS HAVE NOT BEEN PRODUCED BEFORE THE ASSESSING OFFICER. IT WAS FURTHER SUBMISSION THAT THE ASSESSMENT PROCEEDINGS WERE PRA CTICALLY INITIATED IN NOVEMBER, 2008 AND COMPLETED BY DECEMB ER, 2008. CONSEQUENTLY, THE ASSESSEE COULD NOT PRODUCE THE CONFIRMATION LETTERS, WHICH WERE PRODUCED BEFORE TH E LD. COMMISSIONER OF INCOME TAX(A), WHO HAD ADMITTED TH E SAME AS ADDITIONAL EVIDENCE AND IT HAD ALSO SENT FOR ASS ESSING OFFICERS COMMENTS. IT WAS THE SUBMISSION THAT THE ASSESSING OFFICER HAD DEPUTED HIS INSPECTOR TO VERIFY THE SAM E WITH CREDITORS. IT WAS THE SUBMISSION THAT INSPECTOR HA D GIVEN A PAGE OF 5 ITA.1095 /MDS/10 3 REPORT MENTIONING THAT THERE WAS DISCREPANCIES BETW EEN THE STATEMENTS RECORDED AND THE CONFIRMATION LETTERS. IT WAS THE SUBMISSION THAT THE INSPECTORS REPORT HAD NOT BEEN GRANTED TO THE ASSESSEE. IT WAS THE SUBMISSION THAT ON THE BA SIS OF INSPECTORS REPORT THAT LD. C.I.T.(A) HAD CONFIRMED THE DISALLOWANCE MADE BY THE ASSESSING OFFICER. IT WAS THE SUBMISSION THAT IN IDENTICAL CIRCUMSTANCES IN THE A SSESSEES SON CASE, THE TRIBUNAL IN ITA NO.1075/MDS./2010 DT. 06 TH MAY, 2011 HAD DELETED THE ADDITION CONFIRMED BY LD. C.I. T.(A). IT WAS THE SUBMISSION THAT THE ADDITION AS CONFIRME D BY LD. C.I.T.(A) WAS DELETED. IT WAS FURTHER SUBMISSION THAT IN THE GROUNDS OF APPEAL, ASSESSEE HAS MENTIONED THE ADDIT ION TO BE ` 1,90,000/- WHICH WAS AN ERROR AND FIGURES SHOULD BE ADAPTED AT ` 2,54,000/-. IT WAS THE SUBMISSION THAT THE FIGURE OF ` 1,90,000/- WAS RELATED TO THE ASSESSEES SON CASE, WHICH WAS DECIDED BY THE TRIBUNAL. IN REPLY, LD. D.R. VEHEME NTLY SUPPORTED THE ORDERS OF THE C.I.T.(A) AND THE ASSES SING OFFICER. IT WAS THE SUBMISSION THAT THERE WERE DIS CREPANCIES BETWEEN CONFIRMATION LETTERS GIVEN BY THE ASSESSEE AND INFORMATION OBTAINED BY THE INSPECTOR. IT WAS THE S UBMISSION THAT THE ORDER OF THE C.I.T.(A) WAS LIABLE TO BE CO NFIRMED. PAGE OF 5 ITA.1095 /MDS/10 4 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IT I S NOTICED THAT THE ISSUE IN THIS APPEAL IS SQUARELY COVERED B Y THE DECISION OF THIS TRIBUNAL IN THE CASE OF SHRI A.ASA NGAN, SON OF THE ASSESSEE, IN ITA NO.1075/MDS/2010 DATED 06.05.1 1. RESPECTFULLY FOLLOWING THE DECISION OF CO-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF SHRI A.ASANGAN REFERRED TO SUPRA, THE ADDITION AS CONFIRMED BY LEARNED C.I.T.(A) TO THE E XTENT OF ` 2,54,000/- STANDS DELETED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED IN THE COURT ON 11 TH JANUARY, 2012. SD/- SD/- (ABRAHAM P. GEORGE ) ( GEORGE MATHAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 11 TH JANUARY, 2012. K S SUNDARAM COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE PAGE OF 5 ITA.1095 /MDS/10 5