ITO, Trivandrum V. Shri.S.Ajayakumar, Trivandrum

ITA 116/COCH/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64809 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 06-09-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 11-02-2011
• Court: TRIBUNAL
• Department Lawyers: B SAJEEV
• Keywords: Opportunity of being heard
• Section: 54B; 54F

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 116/COCH/2011 ASSESSMENT YEAR: 2006-07 THE INCOME-TAX OFFICER, WARD-1(1), TRIVANDRUM. VS. SHRI S.AJAYAKUMAR, TC 13/1603, JAYASREE BHAVAN, OPP. SBT, THEKKEVEEDU LANE, PALLIMUKKU, PETTAH, TRIVANDRUM-695204 [PAN:AJWPS 0344L] (REVENUE-APPELLANT) (ASSESSEE -RESPONDE NT) REVENUE BY SHRI B.SAJEEV, JR. DR ASSESSEE BY NONE DATE OF HEARING 06/09/2012 DATE OF PRONOUNCEMENT 07/09/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE REVENUE IS DIRECTED AGAIN ST THE ORDER DATED 15-11-2010 PASSED BY THE LD. CIT(A)-I, TRIVANDRUM AND IT RELATES TO T HE ASSESSMENT YEAR 2006-07. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THO UGH NOTICE WAS DULY SERVED ON THE ASSESSEE. HENCE WE ARE PROCEEDING TO DISPOSE O F THE APPEAL EX PARTE, QUA THE ASSESSEE. 3. THE REVENUE IS ASSAILING THE DECISION OF THE LD. CIT(A) IN ALLOWING THE FRESH CLAIM FOR DEDUCTION U/S. 54F MADE BY THE ASSESSEE B EFORE HIM IN PLACE OF DEDUCTION U/S. 54B MADE BY THE ASSESSEE BEFORE THE ASSESSING OFFICER. I.T.A. NO.116/COCH/2011 2 4. LD D.R SUBMITTED THAT THE LD CIT(A) HAS ALLOW ED THE FRESH CLAIM MADE BEFORE HIM WITHOUT CONFRONTING THE SAME TO THE ASSESSING OFFIC ER, THUS VIOLATING RULE 46A OF THE INCOME TAX RULES. 5. WE ALSO NOTICE THAT THE LD. CIT(A) DID NOT CO NFRONT THE SAID CLAIM BEFORE THE ASSESSING OFFICER. WE ARE OF THE VIEW THAT THE LD CIT(A) SHOULD HAVE OBTAINED A REMAND REPORT FROM THE ASSESSING OFFICER ON THE FRE SH CLAIM OF DEDUCTION U/S 54F MADE BEFORE HIM FOR THE FIRST TIME. ACCORDINGLY, WE ARE OF THE VIEW THAT THE SAID CLAIM OF DEDUCTION U/S 54F NEEDS TO BE EXAMINED AT THE END O F THE AO. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) ON THIS ISSUE AND RESTORE THE SAME TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO EXAMINE THE CLAIM OF THE DEDUCTION U/S. 54F AFRESH AND TAKE APPROPRIATE DECISION IN ACCORDANCE WITH LAW WITHOUT BEING INFLUENCED BY THE DECISION OF LD CIT(A), AFTER AFFORDING NECES SARY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED ACCORDINGLY ON 07-09-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 7TH SEPTEMBER, 2012 GJ COPY TO: 1. SHRI S.AJAYAKUMAR, TC 13/1603, JAYASREE BHAVAN, OPP. SBT, THEKKEVEEDU LANE, PALLIMUKKU, PETTAH,TRIVANDRUM-695204 2.THE INCOME-TAX OFFICER, WARD-1(1), TRIVANDRUM. 3.THE COMMISSIONER OF INCOME-TAX(APPEALS)-I,TRIVAND RUM. 4.THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN I.T.A. NO.116/COCH/2011 3