Appeal details
Counselvise Citation
182221714 RSA 2015
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-11-2015
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
11-11-2015
Assessment Year
2006-2007
Appeal Filed On
10-08-2015
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.1822/MDS/2015 ( )( / ASSESSMENT YEAR : 2006-07 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(2), CHENNAI - 600 034. V. M/S INDIA BUILDERS (CHENNAI) PRIVATE LIMITED, NO.AA-49, 3 RD MAIN ROAD, 2 ND STREET, ANNA NAGAR, CHENNAI - 600 040. PAN : AABCI 3731 Q (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SH. P. RADHAKRISHNAN, JCIT -.+, / 0 / RESPONDENT BY : NONE 1 / 2% / DATE OF HEARING : 11.11.2015 3') / 2% / DATE OF PRONOUNCEMENT : 20.11.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6, CHENNAI , DATED 19.02.2015 AND PERTAINS TO ASSESSMENT YEAR 2006-07. 2 I.T.A. NO.1822/MDS/15 2. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOW LEDGEMENT AS PROOF OF SERVICE OF NOTICE. EVEN THOUGH THE ASSESS EE HAS RECEIVED THE NOTICE OF HEARING BY RPAD, NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFOR E, WE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PROCEEDING TO D ISPOSE THE APPEAL ON MERIT. 3. SH. P. RADHAKRISHNAN, THE LD. DEPARTMENTAL REPRE SENTATIVE, SUBMITTED THAT THE ONLY ISSUE ARISES FOR CONSIDERAT ION IS WITH REGARD TO THE ADDITION MADE BY THE ASSESSING OFFICER UNDER SECTION 68 OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). REF ERRING TO THE ORDER OF THE CIT(APPEALS), MORE PARTICULARLY PAGE 3, PARA 4.4, THE LD. D.R. POINTED OUT THAT THE ASSESSEE FILED THE DETAILS OF LOAN AMOUNT, CHEQUE NUMBER, BANK AND PAN BEFORE THE CIT(APPEALS) . ACCORDING TO THE LD. D.R., THESE DETAILS WERE NOT MADE AVAILA BLE BEFORE THE ASSESSING OFFICER. THE ASSESSEE, IN FACT, FILED TH ESE DETAILS IN THE FORM OF ADDITIONAL EVIDENCE BEFORE THE CIT(APPEALS) . THE CIT(APPEALS) EXTRACTED THE SAME AT PAGES 3 AND 4 OF THE IMPUGNED ORDER. THE CIT(APPEALS) WITHOUT EXAMINING THE SAME , ALLOWED THE CLAIM OF THE ASSESSEE. THE CIT(APPEALS) HAS NOT GI VEN ANY 3 I.T.A. NO.1822/MDS/15 OPPORTUNITY TO THE ASSESSING OFFICER TO OFFER COMME NTS ON THE ADDITIONAL MATERIAL FILED BEFORE HIM. THEREFORE, A CCORDING TO THE LD. D.R., THERE WAS A CLEAR VIOLATION OF RULE 46A OF TH E INCOME-TAX RULES, 1962. 4. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. DEP ARTMENTAL REPRESENTATIVE AND PERUSED THE RELEVANT MATERIAL AV AILABLE ON RECORD. ADMITTEDLY, THE ASSESSEE HAS FILED ADDITI ONAL EVIDENCE WHICH WAS EXTRACTED BY THE CIT(APPEALS) AT PAGES 3 AND 4 OF THE IMPUGNED ORDER. THE ADDITIONAL MATERIAL WAS FILED IN THE FORM OF CHEQUE NUMBER, NAME OF THE BANK, PAN, ETC. THOUGH THE CIT(APPEALS) HAS COTERMINOUS POWER THAT OF THE ASSE SSING OFFICER, HE HAS NOT MADE ANY INDEPENDENT ENQUIRY IN REGARD T O THE MATERIAL FILED BY THE ASSESSEE. THE CIT(APPEALS) HAS NOT GI VEN ANY OPPORTUNITY TO THE ASSESSING OFFICER TO EXAMINE THE ADDITIONAL MATERIAL FILED BEFORE HIM. THEREFORE, THERE WAS A CLEAR VIOLATION OF RULE 46A. THEREFORE, THIS TRIBUNAL IS OF THE CONSI DERED OPINION THAT THE MATTER NEEDS TO BE RECONSIDERED BY THE ASSESSIN G OFFICER IN THE LIGHT OF THE ADDITIONAL MATERIAL FILED BY THE ASSES SEE BEFORE THE CIT(APPEALS). ACCORDINGLY, THE ORDERS OF THE LOWER AUTHORITIES ARE SET ASIDE. THE ADDITION MADE BY THE ASSESSING OFFI CER UNDER 4 I.T.A. NO.1822/MDS/15 SECTION 68 OF THE ACT IS REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL EXAMINE ALL T HE MATERIAL FACTS INCLUDING THE MATERIAL FILED BY THE ASSESSEE BEFORE THE CIT(APPEALS) AND THEREAFTER DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 20 TH NOVEMBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 20 TH NOVEMBER, 2015. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A)-6, CHENNAI 4. 1 92 /CIT-II, CHENNAI 5. 7: -2 /DR 6. ;( < /GF.
