R.Bharathidasan, CHENNAI V. ITO, CHENNAI

ITA 1652/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81211 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 11-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: D ANANDC A
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! # $ , % & BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 1652/MDS/2014 ( / ASSESSMENT YEAR: 2007-08) SHRI R.BHARATHIDASAN, TOWER 10, FLAT NO.402, SKYCITY APARTMENTS, VANAGARAM AMBATTUR ROAD, ADAYALAMPATTU, CHENNAI-600 095. VS THE INCOME TAX OFFICER, SALARY CIRCLE-IV(2), CHENNAI-34. PAN: AENPB5661H ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. D.ANAND,C.A /RESPONDENT BY : MR. S.DAS GUPTA, JCIT / DATE OF HEARING : 11 TH SEPTEMBER, 2014 /DATE OF PRONOUNCEMENT : 24 TH OCTOBER, 2014 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF THE COMMISSIONER OF INCOME TAX, (APPEALS)-V, CHE NNAI DATED 05.02.2014 FOR THE ASSESSMENT YEAR 2007-08 A RISING OUT OF THE ORDER PASSED UNDER SECTION 143(3) OF THE ACT. 2. BRIEF FACTS OF THE CASE ARE THAT ASSESSING OFFIC ER WHILE COMPLETING THE ASSESSMENT MADE ADDITION OF ` 15,00,000/- AS INCOME FROM UNEXPLAINED SOURCE. THIS INCOME REPRESE NTED 2 ITA NO.1652/MDS/2014 CASH DEPOSITS MADE INTO BANK ACCOUNT BY THE ASSESSE E. ASSESSEES EXPLANATION WAS THAT THIS AMOUNT OF ` 15,00,000/- WAS RECEIVED FROM FAMILY MEMBERS OF SHRI NARAYANASA MY, ASSESSEES FATHERS BROTHER OUT OF ANCESTRAL UNDIV IDED AGRICULTURAL LAND. ASSESSEE SUBMITTED THAT THIS AMO UNT WAS RECEIVED AS FAMILY SETTLEMENT MONEY FROM THE FAMILY MEMBERS OF LATE SHRI NARAYANASAMY. SINCE AFTER THE DEATH OF MR. NARAYANASAMY HIS FAMILY MEMBERS DECIDED TO RETA IN PROPERTIES AND THEREFORE COMPENSATION OF ` 15,00,000/- WAS GIVEN TO THE ASSESSEE. THE ASSESSEE WAS REQUESTED BY THE ASSESSING OFFICER TO PRODUCE CERTIFICATE FROM THE V ILLAGE ADMINISTRATIVE OFFICER REGARDING DETAILS OF AGRICUL TURAL INCOME SUCH AS AREA, PATTA PASSBOOK COPY, CROPS CULTIVATED , LOCATION OF AGRICULTURAL LAND ETC. SINCE THE ASSESSEE COULD NOT PRODUCE THE REQUIRED DETAILS, THE ASSESSING OFFICER ADDED ` 15,00,000/- AS INCOME FROM UNEXPLAINED SOURCES. ON APPEAL, THE COMMISSIONER OF INCOME TAX (APPEALS) HA D CALLED FOR REMAND REPORT AND ON EXAMINING THE SAME DISMISSED THE APPEAL OF THE ASSESSEE. 3 ITA NO.1652/MDS/2014 3. COUNSEL FOR THE ASSESSEE SUBMITS THAT COMMISSION ER OF INCOME TAX (APPEALS), ON THE WRITTEN SUBMISSIONS FI LED BY THE ASSESSEE BEFORE HIM, CALLED FOR REMAND REPORT FROM THE ASSESSING OFFICER. COUNSEL SUBMITS THAT ASSESSING OFFICER THOUGH FURNISHED REMAND REPORT, NO OPPORTUNITY WAS GIVEN TO THE ASSESSEE. THE COUNSEL SUBMITS THAT COMMISSIONER OF INCOME TAX (APPEALS) MERELY RELYING ON THE REMAND R EPORT WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSEE AFFI RMED THE ADDITION. COUNSEL FURNISHED BEFORE US A COPY OF CH ITTA ADANGAL IN SUPPORT OF HIS SUBMISSION THAT THEY HOLD ANCESTRAL AGRICULTURAL LAND. THEREFORE, COUNSEL SUBMITS THAT MATTER MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FO R AN OPPORTUNITY TO THE ASSESSEE TO EXPLAIN ITS STAND. T HE ASSESSEE ALSO RAISED GROUNDS ON MERITS APART FROM N OT GRANTING OPPORTUNITY TO PRESENT HIS CASE IN THE REM AND PROCEEDINGS. 4. ON HEARING BOTH THE PARTIES, WE ARE OF THE VIEW THAT THIS MATTER HAS TO BE EXAMINED AFRESH BY THE ASSESSING OFFICER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE TO MAKE HIS SUBMISSIONS AND PRODUCE EVIDENCES BEFORE HIM. THE 4 ITA NO.1652/MDS/2014 ASSESSING OFFICER APPEARS TO HAVE NOT GRANTED ANY OPPORTUNITY IN THE REMAND PROCEEDINGS. IT IS ALSO N OT CLEAR FROM THE ORDER OF THE COMMISSIONER OF INCOME TAX (A PPEALS) WHETHER THE REMAND REPORT WAS FURNISHED TO THE ASSE SSEE AND HE CALLED FOR HIS COMMENTS. IN THE CIRCUMSTANCE S, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BAC K TO THE FILE OF THE ASSESSEE TO DECIDE THE ISSUE AFRESH. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY , TH E 24 TH DAY OF OCTOBER, 2014 AT CHENNAI. SD/- SD/- ( . ) ( ( *+ ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDR A PRASAD ) - / ACCOUNTANT MEMBER * - / JUDICIAL MEMBER * /CHENNAI, / /DATED 24 TH OCTOBER, 2014 SOMU 12 32 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF .