Yasoda Bai, CHENNAI V. ITO Non Corporate Ward 12(5), CHENNAI

ITA 1384/CHNY/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5447 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N VIJAYAKUMAR
• Keywords: Capital Gains

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , , ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER / .I.T.A. NO. 1384/CHNY/2018 /ASSESSMENT YEAR : 2014-15 SMT. YASODA BAI, 234, GOVINDAPPA NAICKEN STREET, GEORGE TOWN, CHENNAI 600 001. [PAN: AAAPY 4507G] VS. INCOME TAX OFFICER, NON CORPORATE WARD -12(5), CHENNAI. ( /APPELLANT) ( /RESPONDENT) ASSESSEE BY : SHRI. N VIJAYAKUMAR, CA REVENUE BY : SHRI. CLEMENT RAMESH KUMAR, ADDL. CIT $ /DATE OF HEARING : 25.09.2018 $ /DATE OF PRONOUNCEMENT : 31.10.2018 / 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)-13, CHENNAI IN ITA NO 155/C IT(A)-13/2014-15 DATED 05.01.2018 FOR ASSESSMENT YEAR 2014-15 :- 2 -: ITA NO. 1384/CHNY/2018 2. THE AR SUBMITTED THAT SMT. YASODA BAI, THE ASSES SEE, FILED A RETURN OF INCOME FOR ASSESSMENT YEAR 2014-15 CLAIMING NIL CAPITAL GAINS ARISING FROM THE COMPENSATION RECEIVED FROM GOVERNMENT FOR THE POONJERI LAND. WHILE MAKING THE ASSESSMENT, THE ASSESSING OFFICER BROUGHT TO TAX THE INCOME UNDER LONG TERM CAPITAL GAINS. AGGRIEVED, T HE ASSESSEE FILED AN APPEAL BEFORE THE LD. CIT(A). THE LD. CIT(A) WITHO UT GIVING ADEQUATE OPPORTUNITY FOR THE EFFECTIVE REPRESENTATION CONFIR MED THE ORDER OF THE LD. CIT(A) AND HENCE PLEADED THAT THE ASSESSEE MAY BE G IVEN AN OPPORTUNITY TO EFFECTIVELY REPRESENT THE CASE. PER CONTRA, THE LD. DR SUBMITTED THAT THE ASSESSEE HAS NOT PROPERLY CO-OPERATED BEFORE TH E AO AND EVEN BEFORE THE LD. CIT(A). ALTHOUGH, THE LD. CIT(A) GIVEN MOR E THAN FIVE OPPORTUNITIES, THE ASSESSEE HAS NOT FURNISHED THE R EQUIRED DETAILS AND HENCE THE LD. CIT(A) DECIDED THE CASE AND HENCE SUP PORTED THE ORDER OF THE LD. CIT(A). THE LD. AR SUBMITTED THAT SINCE TH E LD. CIT(A) IN ESSENCE REPRODUCED THE ORDER OF THE LD. AO. IN ORDER TO RE NDER EFFECTIVE JUSTICE, HE PLEADED THAT THE CASE MAY BE REMITTED BACK TO TH E LD. CIT(A). 3. WE HEARD THE RIVAL SUBMISSIONS. FROM THE FACTS AND CIRCUMSTANCES BROUGHT ABOVE WE DEEM IT FIT TO REMIT THESE ISSUES TO THE LD. CIT(A) FOR GIVING EFFECTIVE OPPORTUNITY TO THE ASSESSEE AND DE CIDE THE APPEAL ON MERITS. THE ASSESSEE SHALL PLACE ALL THE MATERIALS ON WHICH SHE RELIED IN SUPPORT OF HER CASE BEFORE THE LD. CIT(A) AND RENDE R ACTIVE SUPPORT TO THE :- 3 -: ITA NO. 1384/CHNY/2018 APPELLATE AUTHORITY IN ACCORDANCE WITH LAW, SO THAT THE APPEAL COULD BE DISPOSED EARLY. 4. IN THE RESULT, THE ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON WEDNESDAY, THE 31 ST DAY OF OCTOBER, 2018 AT CHENNAI. SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, ) /DATED: 31 ST OCTOBER , 2018 JPV $*+,-, /COPY TO: 1. / /APPELLANT 2. *0/ /RESPONDENT 3. 1 ) ( /CIT(A) 4. 1 /CIT 5. ,* /DR 6. 4 /GF