Vishnu Raman, CHENNAI V. ITO Ward 5, Puducherry

ITA 1114/CHNY/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7904 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: M NARAYANAN RTD
• Section: 143(2); 148

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NOS. 1114, 1115 & 1116/CHNY/2019 / ASSESSMENT YEARS : 2012-13, 2013-14 & 2014-15 SHRI. VISHNU RAMAN, PLOT NO. 09, VGP NRI NAGAR, SOUTH PART -3, AKKARAI, CHENNAI 600 119. [PAN: ABQPV 1685B] VS. THE INCOME TAX OFFICER, WARD -5, PUDUCHERRY 605 011. /. I.T.A. NOS. 1117, 1118 & 1119/CHNY/2019 / ASSESSMENT YEARS : 2012-13, 2013-14 & 2014-15 SMT. UMA RAMAN, PLOT NO. 09, VGP NRI NAGAR, SOUTH PART -3, AKKARAI, CHENNAI 600 119. [PAN: AAHPU 0715D] VS. THE INCOME TAX OFFICER, WARD -5, PUDUCHERRY 605 011. ( / APPELLANT) ( / RESPONDENT) ' ( / APPELLANT BY : SHRI. M. NARAYANAN, RTD. ADDL. CIT +,' ( / RESPONDENT BY : SHRI. G. JOHNSON, ADDL. CIT ( /DATE OF HEARING : 06.01.2021 ( /DATE OF PRONOUNCEMENT : 07.01.2021 :-2-: ITA NOS. 1114 TO 1119/CHNY/2019 / O R D E R PER BENCH: THE ABOVE ASSESSEES FILED THESE APPEALS AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), PUDUCHERRY I N ITA NOS. 152, 153, 154, 159, 160 & 161/CIT(A)PDY/2016-17 DATED 31.12.2018 F OR THE ASSESSMENT YEARS 2012-13, 2013-14, 2014-15, RESPECTIVELY. 2. SINCE THESE APPEALS ARE CONNECTED, THEY ARE HEARD T OGETHER AND BEING DISPOSED. A SURVEY WAS CONDUCTED IN THE BUSI NESS PREMISES OF SHRI. VISHNU RAMAN, THE ASSESSEE ON 14.10.2015. SUBSEQUE NT TO THE SURVEY, THE ASSESSMENTS OF THE ASSESSEE AND HIS MOTHER, SMT. UM A RAMAN, WERE RE- OPENED U/S. 148 FOR THE ASSESSMENT YEARS 2012-13, 2 013-14, & 2014-15 AND THE RE-ASSESSMENTS WERE COMPLETED. AGGRIEVED AGAIN ST THOSE ORDERS, THE RESPECTIVE ASSESSEES FILED APPEALS BEFORE THE CIT(A ). THE LD. CIT(A) DISMISSED THOSE APPEALS. AGGRIEVED AGAINST THOSE O RDERS, THE ABOVE ASSESSEES HAVE FILED THE ABOVE APPEALS. 3. THE CASES WERE HEARD THROUGH VIDEO CONFERENCING . THE LD. AR SUBMITTED THAT BOTH THE ASSESSEES HAVE CHALLENGED THE ASSESSMENTS SUBMITTING BEFORE THE LD. CIT(A) THAT THE NOTICES U /S. 143(2) WERE NOT SERVED ON THE RESPECTIVE ASSESSEES. THEREFORE, THE ASSES SMENTS MADE BY THE :-3-: ITA NOS. 1114 TO 1119/CHNY/2019 ASSESSING OFFICER ARE INVALID IN LAW. THE LD. CIT( A) HAS ADJUDICATED THIS MATTER CRYPTICALLY WITHOUT ELABORATELY DEALING WITH THE WRITTEN SUBMISSIONS FILED BY THE RESPECTIVE ASSESSEES WHICH IS THE COR E ISSUE. THEREFORE, THE LD AR PLEADED THAT THESE APPEALS BE REMITTED BACK TO T HE LD. CIT(A) FOR GIVING ADEQUATE OPPORTUNITY TO THE RESPECTIVE ASSESSEES A ND DEAL WITH THE MATTER PROPERLY. PER CONTRA, THE LD. DR SUPPORTED THE ORD ERS OF THE LOWER AUTHORITIES. 4. WE HEARD THE RIVAL SUBMISSIONS AND GONE THROUGH THE RELEVANT MATERIAL. BOTH THE ASSESSEES HAVE PLEADED BEFORE THE LD. CIT (A) THAT THE ASSESSING OFFICER HAS NOT SERVED THE NOTICES U/S. 143(2) AND HENCE THE RE-ASSESSMENTS MADE IN THE RESPECTIVE CASES ARE NOT VALID. IT IS SUBMITTED ON BEHALF OF THE ASSESSEES THAT A DETAILED WRITTEN SUBMISSIONS WERE FILED BEFORE THE LD. CIT(A) IN THIS REGARD. HOWEVER, THE LD. CIT(A) HAS HELD T HAT THE AO HAD DOCUMENTARY EVIDENCES OF THE NOTICE BEING SERVED ON 22.11.2016 FROM SUPERINTENDENT OF POST OFFICE, PONDICHERRY, WHICH T HE ASSESSEES ARE PLEADING THAT FACTUALLY INCORRECT. SINCE ALL THESE APPEALS ARE CHALLENGED MAINLY ON THE ASSUMPTION OF JURISDICTION, WE ARE OF THE VIEW THAT THIS ISSUE NEEDS TO BE DEALT PROPERLY BY THE LD. CIT(A) AND HENCE WE DEEM IT FIT TO REMIT ALL THE APPEALS BACK TO THE LD. CIT(A) FOR A PROPER ADJUDICATION. THE ASSESSEES SHALL PLACE RELEVANT MATERIALS BASED ON WHICH THEY RELY IN SUPP ORT OF THEIR CONTENTIONS BEFORE THE LD. CIT(A) AND SHALL DULY COMPLY WITH TH E REQUIREMENTS OF THE LD. :-4-: ITA NOS. 1114 TO 1119/CHNY/2019 CIT(A) IN ACCORDANCE WITH LAW. AFTER EXAMINING THE M, THE LD. CIT(A) SHALL DISPOSE THE IMPUGNED APPEALS BY A SPEAKING ORDER. 5. IN THE RESULT, BOTH OF THE ASSESSEES APPEALS FO R THE ASSESSMENT YEARS 2012-13, 2013-14 & 2014-15 ARE TREATED AS PARTLY AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 07 TH JANUARY, 2021 AT CHENNAI. SD/- ( . ' ) (DUVVURU RL REDDY) $% /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) % /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED: 07 TH JANUARY, 2021 JPV (+3454 /COPY TO: 1. ' / APPELLANT 2. +,' /RESPONDENT 3. 6 ) ( /CIT(A) 4. 6 /CIT 5. 4+ /DR 6. 9 /GF