A.Mohamed Nazar, Coimbatore V. ACIT, Coimbatore

ITA 1806/CHNY/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57930 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 09-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N PRAKASH
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Additional evidence; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NO. 1806/MDS/2011 ASSESSMENT YEAR : 2008-09 SHRI A. MOHAMED NAZAR, T-1/88, MARUDAM EMPIRE, BHARATHI PARK RD NO. 2, SAIBABA COLONY, COIMBATORE-641 043 V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-II, COIMBATORE. (PAN: AIBPM3256H) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. S. JAYAKUMAR, ADVOCATE RESPONDENT BY : SHRI T.N. PRAKASH, JCIT DATE OF HEARING : 02-02-2012 DATE OF PRONOUNCEMENT : 02-02- 2012 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED CIT(APPEALS)-I, COIMBATORE IN APPEAL NO. 238/10-11 DATED 05-08-2011 FOR THE ASSESSMENT YEAR 2008-09. 2. SHRI V. S. JAYAKUMAR, ADVOCATE REPRESENTED ON BE HALF OF THE ASSESSEE AND SHRI T.N. PRAKASH, LEARNED SR. DR REPRESENTED ON BE HALF OF THE REVENUE. 3. AT THE TIME OF HEARING IT WAS SUBMITTED BY THE L EARNED AUTHORISED REPRESENTATIVE THAT THE ASSESSEE HAS FILED A PAPER BOOK CONTAINING 89 PAGES. IT I.T.A. NO.1806/MDS/2011 2 WAS THE SUBMISSION THAT NONE OF THE EVIDENCES AS FI LED IN THE PAPER BOOK WAS AVAILABLE BEFORE THE LOWER AUTHORITIES. IT WAS THE SUBMISSION THAT THE ASSESSEE WAS A HEART PATIENT AND WAS SUFFERING FOR THE PAST 10 YEARS AND HAS FILED THE DOCTORS CERTIFICATE TO THAT EFFECT. IT WAS THE SU BMISSION THAT THE ONLY ISSUE IN THE APPEAL WAS IN REGARD TO THE CONSIDERATION RECEIVED BY THE ASSESSEE UPON THE SALE OF A RESIDENTIAL PROPERTY AT 303, TRISTAR APARTMENT S, AVANASHI ROAD, COIMBATORE AS TO WHETHER THE SAME IS TO BE TAXED AS LONG TERM CAPITAL GAINS OR AS INCOME FROM OTHER SOURCES. IT WAS THE SUBMISSION THAT THE ASSESSEE DUE TO HIS HEALTH REASONS COULD NOT REPRESENT THE CASE BEFORE THE AUT HORITIES BELOW BY PRODUCING ALL THE NECESSARY EVIDENCES. IT WAS THE PRAYER THA T THE ASSESSEE MAY BE GRANTED AN OPPORTUNITY TO PRODUCE ALL THE EVIDENCES BEFORE THE ASSESSING OFFICER AND THE ADDITIONAL EVIDENCES MAY BE ACCEPTED. 4. IN REPLY, THE LEARNED DR SUBMITTED THAT ADEQUATE OPPORTUNITY HAD BEEN GRANTED TO THE ASSESSEE TO PRODUCE ALL THE EVIDENCE S REQUIRED AND NO FRESH EVIDENCES SHOULD BE CONSIDERED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE ASSESSMENT ORDER SHOWS THAT THE ASSESSEE DID NOT HAVE ADEQUATE OPPORTUNITY TO PRODUCE ALL THE EVIDENCES BEFORE THE LOWER AUTHORITIES. A PERU SAL OF THE MEDICAL CERTIFICATE ENCLOSED ALSO SHOWS THAT THE ASSESSEE HAS BEEN REPE ATEDLY HOSPITALIZED RIGHT FROM 2004 ONWARDS. CONSIDERING THE FACT THAT THE A SSESSEES HEALTH WAS IN A DETERIORATING STAGE, WE ARE INCLINED TO ACCEPT THE CLAIM OF THE ASSESSEE THAT THE I.T.A. NO.1806/MDS/2011 3 ASSESSEE HAD REASONABLE CAUSE FOR NOT BEING ABLE TO COLLECT AND PRODUCE ALL THE EVIDENCES BEFORE THE LOWER AUTHORITIES. IN THE CIR CUMSTANCES, IN THE INTEREST OF JUSTICE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADE QUATE OPPORTUNITY TO SUBSTANTIATE HIS CLAIM. IN THE CIRCUMSTANCES, THE ADDITIONAL EVIDENCES AS PRODUCED BY THE ASSESSEE NOW STAND ADMITTED AND AS THESE EVIDENCES WERE NOT BEFORE THE ASSESSING OFFICER THE ISSUES IN THIS APP EAL ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATION AFTER GRA NTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. THE ASSESSEE SHALL BE AT LIBERTY TO PRODUCE ALL SUCH EVIDENCES IN SUPPORT OF HIS CLAIM BEFORE T HE ASSESSING OFFICER WHO SHALL EXAMINE THE SAME AND THEN RE-ADJUDICATE THE ISSUE I N ACCORDANCE WITH LAW. IN THE CIRCUMSTANCES, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 6. THE ORDER WAS PRONOUNCED IN THE COURT ON 02-02-2 012. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 02 ND FEBRUARY, 2012. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE