DCIT, CHENNAI V. Mahendra Kumar Gupta, CHENNAI

ITA 1643/CHNY/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4103 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2017
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 13-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 17-07-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R RAJESWARI
• Assessee Lawyers: V S JAYAKUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , ! . , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.1643/MDS/2015 /ASSESSMENT YEAR: 2007-08 THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(2), CHENNAI-600 034. VS. SHRI MAHENDRA KUMAR GUPTA, NO.11/63, 1 ST FLOOR, MOGAPPAIR EST, J.J.NAGAR, CHENNAI-600 037. [PAN: AAIPM 6142 M ] ( & /APPELLANT) ( '(& /RESPONDENT) CROSS - OBJECTION NO . 104 /MD S/20 15 (IN ITA NO.1643/MDS/2015) /ASSESSMENT YEAR: 2007-08 SHRI MAHENDRA KUMAR GUPTA, NO.11/63, 1 ST FLOOR, MOGAPPAIR EST, J.J.NAGAR, CHENNAI-600 037. [PAN: AAIPM 6142 M] VS. THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(2), CHENNAI-600 034. ( & /APPELLANT) ( '(& /RESPONDENT) ASSESSEE BY : SHRI V.S.JAYAKUMAR, ADV. DEPARTMENT BY : SMT. R. RAJESWARI, JCIT * /DATE OF HEARING : 13.07.2017 * /DATE OF PRONOUNCEMENT : 13.07.2017 ITA NO.1643/MDS/2015 & CO NO.104/MDS/2015 (IN ITA NO.1643/MDS/2015) :- 2 -: / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : ITA NO.1643/MDS/2015 IS AN APPEAL FILED BY THE REV ENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-1, CHENNAI, IN ITA NO.361/13-14/A-1 (NEW NO.ITA83/CIT(A)-1/2013-14 ) DATED 26.03.2015 FOR THE AY 2007-08 & CO NO.104/MDS/2015 FILED BY THE ASSESSEE IN REVENUES APPEAL NO.1643/MDS/2015. 2. SMT. R. RAJESWARI, JCIT, REPRESENTED ON BEHALF O F THE REVENUE AND SHRI V.S.JAYAKUMAR, ADV., REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY THE LD.AR THAT IN THE CROSS- OBJECTION THE ASSESSEE HAS CHALLENGED THE RE-OPENING OF ASSESSMEN T. IT WAS A SUBMISSION THAT THE ISSUE OF RE-OPENING HAD BEEN CH ALLENGED BEFORE THE LD.CIT(A) ALSO. IT WAS A SUBMISSION THAT THE LD.C IT(A) HAD GRANTED RELIEF TO THE ASSESSEE ON MERITS AGAINST WHICH THE REVENUE HAS FILED THE APPEAL IN APPEAL NO.1643/MDS/2015. IT WAS A SUBMISSION TH AT THE LD.CIT(A) HAD NOT ADJUDICATED UPON THE ISSUE OF RE-OPENING. IT W AS A SUBMISSION THAT THE ISSUE RAISED IN THE CROSS-OBJECTION IN REGARD T O THE RE-OPENING MAY BE TO BE RESTORED TO THE FILE OF THE LD.CIT(A) FOR RE- ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY HAVING BEEN HEARD . ITA NO.1643/MDS/2015 & CO NO.104/MDS/2015 (IN ITA NO.1643/MDS/2015) :- 3 -: 4. IN REPLY, THE LD.DR SUBMITTED THAT THE LD.CIT(A) HAS GRANTED RELIEF TO THE ASSESSEE ON MERITS AND AGAINST SUCH RELIEF, THE REVENUE IS ON APPEAL. IT WAS A SUBMISSION THAT AS THE LD.CIT(A) HAD GRANTED RELIEF ON MERITS, HE HAD NOT ADJUDICATED ON THE ISSUE OF RE-O PENING. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE FORM- 36, IN THE GROUNDS OF APPEAL FILED BEFORE THE LD.CI T(A) SHOWS THAT THE ASSESSEE CHALLENGED THE ISSUE OF RE-OPENING OF THE ASSESSMENT BEFORE THE LD.CIT(A) IN GROUND NOS.3 & 7. ADMITTEDLY, THE LD. CIT(A) HAS NOT ADJUDICATED THE ISSUE OF RE-OPENING BUT HAS ADJUDIC ATED ON MERITS AND GRANTED RELIEF TO THE ASSESSEE. NOW, THE ASSESSEE IS ALSO PRESSING FOR ADJUDICATION OF THE ISSUE OF RE-OPENING. THIS BEIN G SO, THE ISSUES IN THE CROSS-OBJECTION IS RESTORED TO THE FILE OF THE LD.C IT(A) FOR ADJUDICATING ON THE ISSUE OF RE-OPENING MORE SPECIFICALLY GROUND NO S.3 & 7 OF THE GROUNDS OF APPEAL BEFORE THE LD.CIT(A). AS THE ISSUE OF RE- OPENING HAS BEEN RESTORED TO THE FILE OF THE LD.CIT(A) FOR RE-ADJUDI CATION, THE APPEAL FILED BY THE REVENUE IN ITA NO.1643/MDS/2015 ON MERITS IS NO T BEING ADJUDICATED. LIBERTY IS GIVEN TO THE REVENUE TO FILE A FRESH APP EAL IN RESPECT OF THE RELIEF GRANTED BY THE LD.CIT(A) IN RESPECT OF THE MERITS A FTER THE LD.CIT(A) ADJUDICATES ON THE ISSUE OF RE-OPENING. ITA NO.1643/MDS/2015 & CO NO.104/MDS/2015 (IN ITA NO.1643/MDS/2015) :- 4 -: 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE AND CROSS-OBJECTION FILED BY THE ASSESSEE STANDS PARTLY ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 13, 201 7, AT CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 0 /DATED: JULY 13, 2017. TLN * '12 32 /COPY TO: 1. & /APPELLANT 4. 4 /CIT 2. '(& /RESPONDENT 5. 2 ' /DR 3. 4 ( ) /CIT(A) 6. /GF