Smt. Devi Khemchand, Ootacamund V. CIT(A), Coimbatore

ITA 1883/CHNY/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61388 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-07-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 21-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAMADITYA IRS
• Assessee Lawyers: V D GOPAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER I.T.A.NO. 1883/MDS/2011 ASSESSMENT YEAR : 2008-09 SMT. DEVI KHEMCHAND, C/O LACHMI NARAIN STORES, 75 COMMERCIAL ROAD, OOTACAMUND-643 001. PAN ADWPK0993R (APPELLANT) VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE I(1), OOTY. (RESPONDENT) APPELLANT BY : SHRI V.D.GOPAL, ADVOCATE RESPONDENT BY : SHRI VIKRAMAD ITYA, IRS, JCIT DATE OF HEARING : 26 TH JULY, 2012 DATE OF PRONOUNCEMENT : 26 TH JULY, 2012 O R D E R PER DR. O.K.NARAYANAN, VICE PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE. THE RELEVAN T ASSESSMENT YEAR IS 2008-09. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I AT COIMBATORE DATED 21.9.2011. THE APPEAL ARISES OUT OF THE ASSESSMENT COMPLETED UNDER SEC.143(3) OF THE INCOME -TAX ACT, 1961. ITA 1883/11 :- 2 -: 2. THE FIRST ISSUE RAISED BY THE ASSESSEE IS THAT T HE COMMISSIONER OF INCOME-TAX(APPEALS) HAS ERRED IN CO NFIRMING THE ADDITION OF ` 3,36,000/- TOWARDS RENTAL INCOME. THE SECOND ISSUE RAISED BY THE ASSESSEE IS THAT THE DISALLOWAN CE OF ` 3,50,000/- IS NOT JUSTIFIED. 3. ON GOING THROUGH THE ORDERS OF THE LOWER AUTHORI TIES, WE FIND THAT THEY HAVE NOT CONSIDERED THE VARIOUS CONTENTIO NS ADVANCED BY THE ASSESSEE AGAINST THE ADDITION AND THE DISALL OWANCE. THEREFORE, THE ORDERS OF THE LOWER AUTHORITIES ON T HESE ISSUES ARE SET ASIDE AND THE FILE IS REMITTED BACK TO THE ASSE SSING OFFICER FOR FRESH DISPOSAL IN ACCORDANCE WITH LAW AFTER GIVING AN EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THURSDAY, THE 26 TH JULY, 2012. SD/- SD/- (CHALLA NAGENDRA PRASAD) JUDICIAL MEMBER (DR. O.K.NARAYANAN) VICE-PRESIDENT CHENNAI, DATED THE 26 TH JULY, 2012 MPO* ITA 1883/11 :- 3 -: COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE