P.Rajamanickam, Namakkal V. ITO Ward 3, Namakkal

ITA 1225/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5742 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 25-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 250

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.1225/CHNY/2019 ( / ASSESSMENT YEAR: 2009-10) SHRI P. RAJAMANICKAM, NO.6, SELLAPPA GOUNDER THOTTAM, KONERIPATTI EX.NO.11, RASIPURAM TALUK, NAMAKKAL DISTRICT 637 408. VS THE INCOME TAX OFFICER, WARD-3, NAMAKKAL. PAN: AHHPR9659Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT /DATE OF HEARING : 08.07.2019 /DATE OF PRONOUNCEMENT : 03.10.2019 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), SALEM IN ITA NO. 111/2017- 18 DATED 08.03.2019 FOR THE ASSESSMENT YEAR 2009-10. 2. SHRI P. RAJAMANICKAM, THE ASSESSEE, IS AN INDIVIDUAL CARRYING ON THE BUSINESS IN THE NAMES OF M/S. P.R.M. PETROLEUM AGENCIES AND M/S. P.R.M. TYRES. WHILE MAKING THE ASSESSMENT FOR :-2-: ITA NO. 1225/CHNY/2019 THE ASSESSMENT YEAR 2009-10, THE AO INTER-ALIA, MADE ADDITION ON ACCOUNT OF SHORT TERM CAPITAL GAIN (STCG) ON SALE OF CAR. FURTHER, THE ASSESSEE SOLD A PROPERTY AND CLAIMED DEDUCTION U/S.54F. THE AO REQUIRED TO FURNISH FULL AND COMPLETE DETAILS OF CONSTRUCTION AMOUNT. SINCE, THE ASSESSEE FAILED TO FURNISH, THE AO HELD THAT THE ASSESSEE HAS NOT CONSTRUCTED ANY RESIDENTIAL HOUSE DURING THE ELIGIBLE PERIOD AND THEREFORE, THE AO REFUSED TO ALLOW THE DEDUCTION CLAIM U/S.54F AT RS.27,90,653/-. AGGRIEVED AGAINST THAT ORDER, THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A) AND THE LD.CIT(A) DISMISSED THE APPEAL. AGGRIEVED AGAINST THAT ORDER, THE ASSESSEE FILED THIS APPEAL. 3. WHILE THE CASE WAS TAKEN UP FOR HEARING, NONE APPEARED FROM THE ASSESSEES SIDE. THE LD.DR SUBMITTED THAT IT IS SEEN FROM THE ORDER OF THE LD.CIT(A) THAT NONE APPEARED FROM THE ASSESSEES SIDE AND HENCE THE LD.CIT(A) DISPOSED THE APPEAL BASED ON THE MATERIALS ON RECORD. SINCE, THE ASSESSEE HAS NOT APPEARED BEFORE THIS HONBLE TRIBUNAL, THE ORDER OF THE LD.CIT(A) MAY BE CONFIRMED. 4. WE HEARD THE LD.DR AND GONE THROUGH THE ORDER OF THE LD.CIT(A). THE LD.CIT(A) HAS MENTIONED THAT THE APPELLANT HAS FILED WRITTEN SUBMISSION ON 06.03.2019 AND SIMPLY STATED THAT THE SAME :-3-: ITA NO. 1225/CHNY/2019 MAY BE TAKEN ON RECORD AND THE CASE BE DECIDED ACCORDINGLY. THEREFORE, THE LD.CIT(A) PROCEEDED TO DECIDE THE APPEAL WITHOUT ANY OPPORTUNITY TO THE ASSESSEE. SINCE, THE APPEAL IS DECIDED WITHOUT HEARING THE ASSESSEE, WE DEEM IT FIT TO REMIT THE ISSUES BACK TO THE LD.CIT(A) FOR DECIDING THE CASE ON MERIT AFTER AFFORDING EFFECTIVE OPPORTUNITY TO THE ASSESSEE. WHILE DOING SO, THE CIT(A) MAY, IF HE THINKS IT FIT, REQUIRE THE AO CONCERNED TO MAKE APPROPRIATE ENQUIRY AS PER SUB-SECTION 4 OF SECTION 250 AND AFTER FURNISHING A COPY OF SUCH REPORT TO THE ASSESSEE AND AFFORDING EFFECTIVE OPPORTUNITY, MAY DECIDE THE ISSUES IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE ASSESSEES APPEAL IS TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 3 RD OCTOBER, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 3 RD OCTOBER, 2019 RSR ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER :-4-: ITA NO. 1225/CHNY/2019 /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. [ /GF