DCIT, CHENNAI V. Reliable Engineering Foundation P Ltd., CHENNAI

ITA 1900/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4648 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-07-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 11-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR JT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH C : CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] I.T.A NO.1900/MDS/2010 ASSESSMENT YEAR : 2006-07 THE DY. CIT COMPANY CIRCLE V(3) CHENNAI VS M/S RELIABLE ENGINEERING FOUNDATION P. LTD 5A, THIRUVIKA STREET VYASARPADI, USMAN ROAD CHENNAI 600 017 [PAN - AADCR5620S] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P.GOPAKUMAR, JT. CIT RESPONDENT BY : NONE O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE, FOR ASSESSMENT YEAR 2006-07, IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), CHENN AI, DATED 16.8.2010. DESPITE SERVICE OF NOTICE, NOBODY CAME PRESENT ON B EHALF OF THE ASSESSEE AT THE TIME OF HEARING, THEREFORE, THE APP EAL WAS HEARD EX- PARTE. 2. THE ONLY ISSUE INVOLVED IN THIS APPEAL IS REGARD ING DELETION OF ` 17,04,071/- WHICH WAS ADDED AS UNEXPLAINED CASH C REDIT BY THE ITA 1900/10 :- 2 -: ASSESSING OFFICER. FROM THE GROUNDS AS WELL AS FRO M THE APPELLATE ORDER AND FROM THE SUBMISSIONS OF THE LD.DR, IT IS FOUND THAT THE LD. CIT(A) HAS DELETED THIS ADDITION ON THE BASIS OF FR ESH EVIDENCE WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSING OFFI CER. THUS, THERE HAS BEEN VIOLATION OF PROVISIONS OF RULE 46A OF THE I .T.RULES, WHICH DESERVES TO BE SET RIGHT BY SETTING ASIDE THE ORDER S OF THE AUTHORITIES BELOW. WE, THEREFORE, REMIT THE ISSUE BACK TO THE FILE OF THE ASSESSING OFFICER SO THAT HE CAN PASS AN ORDER AFRESH ON THIS ISSUE. THE ASSESSING OFFICER SHALL GIVE OPPORTUNITY OF HEARING TO THE ASSESSEE AS PER RULES. 3. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.7.2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 21 ST JULY, 2011 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR