Sri.P. Jaganthan, Trivandrum V. The DCIT, Trivandrum

ITA 117/COCH/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2930 (ITAT-COCHIN)
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 09-03-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Keywords: Reasonable cause
• Section: 142(1); 144

Judgement Text

ITA NO.117/COCH/2016& S.P. NO.18/COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM ITA NO.117/COCH/2016 & S.P. NO.18/COCH/2016 (ASST YEAR : 2008-09) SHRI P. JAGANATHAN, TC/49-939, KALIPANKULAM, MANACAUD, THIRUVANANTHAPURAM-695 029. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, TRIVANDRUM. ( ASSESSEE APPELLANT) VS (REVENUE -RESPONDENT) PAN NO. ATTPP 9896M ] ASSESSEE BY NONE REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 23/03/2016 DATE OF PRONOUNCEMENT 23/03/2016 ORDER PER GEORGE GEORGE K., JM THIS APPEAL AND THE STAY PETITION HAD BEEN POS TED FOR HEARING TODAY, I.E., 23/03/2016 AS PER THE DIRECTIONS OF THE HONBLE HIG H COURT IN WRIT PETITION(C) NO. 9505 OF 2016 ( JUDGMENT DATED 14 TH MARCH, 2016 ) . 2. WHEN THE APPEAL AND THE STAY PETITION WERE TAK EN UP FOR HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. HOWEVER, WE PRO CEED TO DISPOSE OF THE CASE EX PARTE. ITA NO.117/COCH/2016& S.P. NO.18/COCH/2016 2 3. THERE IS A DELAY OF 1064 DAYS IN FILING THIS APPEAL . THE ASSESSEE HAS FILED A PETITION ALONG WITH AN AFFIDAVIT, PRAYING TO CONDON E THE DELAY IN FILING THIS APPEAL. IT IS STATED IN THE AFFIDAVIT THAT THE ASS ESSEE IS A PARALYTIC PATIENT AND WAS SUFFERING FROM SEVERAL HEALTH PROBLEMS AND COUL D NOT CONTACT THE CHARTERED ACCOUNTANT CONCERNED ABOUT THE STATUS OF THE APPEAL PENDING BEFORE THE LD. CIT(A). MEDICAL RECORDS TO THIS EFFE CT ARE PLACED ON RECORD. THE REASONS CITED IN THE AFFIDAVIT IS BONA FIDE AND THE RE IS REASONABLE CAUSE FOR FILING THE APPEAL BELATEDLY BEFORE THE TRIBUNAL. THEREFO RE, THE DELAY IN FILING THE APPEAL IS CONDONED AND WE PROCEED TO DISPOSE OF THE APPEAL ON MERITS. 4. BRIEFLY STATED, THE FACTS OF THE CASE ARE AS F OLLOWS: PURSUANT TO NOTICE U/S. 142(1) OF THE ACT, THE ASS ESSEE HAD FILED THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2008-09 ON 09/08/201 0 DECLARING THE TOTAL INCOME OF RS.1,08,822/-. THE ASSESSING OFFICER HAD COMPLETED THE ASSESSMENT U/S. 144 OF THE ACT SINCE THERE WAS NO CO-OPERATION ON THE PART OF THE ASSESSEE. THE ASSESSING OFFICER VIDE ORDER DATED 15/12/2010 U /S. 144 OF THE ACT HAD FIXED THE TOTAL INCOME AT RS.57,77,430/-. 5 . AGGRIEVED BY THE BEST JUDGMENT ASSESSMENT, THE A SSESSEE PREFERRED AN APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. THE C IT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE SINCE THE ASSESSEE DID NOT RE SPOND TO THE NUMBER OF HEARING NOTICES ISSUED ON VARIOUS DATES. ITA NO.117/COCH/2016& S.P. NO.18/COCH/2016 3 6. AGGRIEVED BY THE ORDER OF THE CIT(A) DATED 08/ 01/2013, DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE, THE ASSESSEE IS IN APPEAL BEFORE US RAISING VARIOUS GROUNDS. 7. THE LEARNED DR ARGUED THAT THERE HAS BEEN TOTAL LACK OF CO-OPERATION ON THE PART OF THE ASSESSEE WHICH HAD RESULTED IN THE BEST JUDGMENT ASSESSMENT U/S. 144 OF THE ACT AND EX PARTE DISMISSAL OF APPEAL BEF ORE THE CIT(A). THE LEARNED DR STATED THAT THE PRESENT APPEAL IS ALSO NOT REPRE SENTED AND NEEDS TO BE DISMISSED. 8. WE HAVE HEARD THE LEARNED DR AND PERUSED THE MATERIAL ON RECORD. THE ASSESSEE IN THE INSTANT CASE IS SUFFERING FROM PARA LYTIC STROKE FOR MANY YEARS. THE COPIES OF THE MEDICAL RECORDS ARE PLACED ON RECORD. IN THE INSTANT CASE, ADMITTEDLY, AS POINTED OUT BY THE LEARNED DR, THERE HAS BEEN TOTAL LACK OF CO- OPERATION ON THE PART OF THE ASSESSEE AND HIS COUNS EL BEFORE BOTH THE AUTHORITIES BELOW AND EVEN BEFORE US AND WE DEPRECA TE THE SAME. ON MERITS, THE ADDITIONS HAVE BEEN MADE UNDER THE HEAD INCOME FROM BUSINESS ON ACCOUNT OF COMMISSION RECEIVED BY THE ASSESSEE ON S ALE OF LANDS. IT IS STATED IN THE GROUNDS OF APPEAL THAT THE AMOUNT OF RS.40,66,2 87/- HAS BEEN RECEIVED BY THE ASSESSEE FROM HIS FATHER-IN-LAW, SURENDRAN PILL AI ALIAS GOPALAKRISHNAN NAIR IN WHOSE ASSESSMENT, THE SAME AMOUNT HAS BEEN ASSESSED TO TAX. IN THE INSTANT ITA NO.117/COCH/2016& S.P. NO.18/COCH/2016 4 CASE, THERE HAS BEEN TOTAL LACK OF CO-OPERATION IN VIEW OF THE HEALTH ISSUES FACED BY THE ASSESSEE. THEREFORE, IN THE INTEREST O F JUSTICE AND EQUITY, WE ARE OF THE VIEW THAT THE ASSESSEE NEEDS TO BE GIVEN ONE MO RE OPPORTUNITY TO PRODUCE MATERIAL/EVIDENCES WITH REGARD TO THE ADDITION MADE BY THE ASSESSING OFFICER IN THE IMPUGNED ASSESSMENT ORDER COMPLETED U/S. 144 OF THE ACT. THEREFORE, THE ORDERS OF THE AUTHORITIES BELOW ARE SET ASIDE AND T HE MATTER IS REMANDED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH CONSIDERATI ON. THE ASSESSEE THROUGH HIS COUNSEL SHALL CO-OPERATE WITH THE ASSESSING OFFICER FOR EXPEDITIOUSLY DISPOSING OF THE CASE AND SHALL NOT SEEK UNNECESSARY ADJOURNMENT . IT IS ORDERED ACCORDINGLY. THUS THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. S.P. NO. 18/COCH/2016 9. SINCE THE APPEAL ITSELF HAS BEEN DISPOSED OFF , THE STAY PETITION HAS BEEN RENDERED INFRUCTUOUS AND THE SAME IS DISMISSED. IT IS ORDERED ACCORDINGLY. 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES AND THE STAY PETITION FILED BY THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/03/2016 SD/- SD/- ( B.P. JAIN) (GEORGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : COCHIN DATED: 23 RD MARCH, 2016 GJ COPY TO: ITA NO.117/COCH/2016& S.P. NO.18/COCH/2016 5 1. SHRI P. JAGANATHAN, TC/49-939, KALIPANKULAM, MA NACAUD, THIRUVANANTHAPURAM-695 029. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL C IRCLE-2, TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, CENTRAL KOCHI. 5. THE DR/ITAT, COCHIN BENCH. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN ITA NO.117/COCH/2016& S.P. NO.18/COCH/2016 6 1.DATE OF DICTATION : 23/03 /2015 2.DATE ON WHICH THE TYPED DRAFT IS PLACED 23 /03/2016 BEFORE THE DICTATING MEMBER OTHER MEMBER: 23/03/201 6 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . PS/PS: 23/03/2016 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER : 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. PS/PS : 6. NO. OF PGS. OF DICTATION PAD PLACED ON RECORD 7. NO. OF PGS. OF DRAFT OF THE ORDER PLACED ON RE CORD 8. DATE ON WHICH THE FILE GOES TO BENCH CLERK: 9. DATE ON WHICH THE FILE GOES TO HEAD CLERK: 10. DATE ON WHICH THE FILE GOES TO ASSISTANT REGIST RAR 11. DATE OF DISPATCH OF THE ORDER: