ITO, CHENNAI V. Jayashree Ramachandran, CHENNAI

ITA 1925/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96546 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 01-12-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 11-07-2014
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: T BANUSEKAR
• Keywords: Reopening of assessment
• Section: 148

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , . ! , ' # $ [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] I.T.A.NO. 1925/MDS/2014 & C.O NO.98/MDS/2014 / ASSESSMENT YEAR : 2006-07 THE INCOME TAX OFFICER INTERNATIONAL TAXATION 1(2) CHENNAI VS. MS. JAYASHREE RAMACHANDRAN NO.7D, CHESNEY NILGIRI APARTMENTS ETHIRAJ SALAI, EGMORE CHENNAI 600 008 [PAN AADPM 6792 M ] (APPELLANT) (RESPONDENT /CROSS OBJECTOR ) DEPARTMENT BY : SHRI P RADHAKRISHNAN, JCIT ASSESSEE BY : SHRI T BANUSEKAR, CA / DATE OF HEARING : 01 - 12 - 2015 / DATE OF PRONOUNCEMENT : 18 - 1 2 - 2015 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-VII, CHEN NAI, DATED 17.6.2014 FOR ASSESSMENT YEAR 2006-07. THE ASSES SEE HAS ALSO FILED CROSS OBJECTION AGAINST THE VERY SAME ORDER OF THE CIT(A). 2. SHRI T. BANUSEKAR, LD. REPRESENTATIVE FOR THE ASSE SSEE SUBMITTED THAT THE ASSESSMENT WAS REOPENED AFTER EX PIRY OF FOUR YEARS ITA NO.1925/14 CO NO.98/14 :- 2 -: FROM THE END OF THE YEAR IN WHICH THE RETURN WAS FI LED. THE ISSUE REGARDING REOPENING OF THE ASSESSMENT WAS NOT RAISE D BEFORE THE CIT(A), THEREFORE, THE CIT(A) HAS NOT ADJUDICATED T HE ISSUE REGARDING REOPENING OF THE ASSESSMENT AFTER EXPIRY OF FOUR YE ARS. THE ASSESSEE, ADMITTEDLY, RAISED THE ISSUE OF REOPENING FOR THE F IRST TIME BEFORE THIS TRIBUNAL BY WAY OF CROSS OBJECTION. THE LD. REPRES ENTATIVE CLARIFIED THAT HE MAY NOT HAVE ANY OBJECTION TO REMAND THE MA TTER TO THE FILE OF THE CIT(A) FOR CONSIDERING THE ISSUE OF REOPENING OF ASSESSMENT AFTER EXPIRY OF FOUR YEARS. 3. WE HEARD SHRI P RADHAKRISHNAN, LD. DEPARTMENTAL REPRESENTATIVE ALSO. THE LD. DR SUBMITTED THAT SIN CE THE ISSUE OF REOPENING WAS NOT RAISED BEFORE THE CIT(A), HE HAS NO OCCASION TO CONSIDER THE SAME. SINCE THE ASSESSEE HAS NOW RAIS ED THE ISSUE OF REOPENING WHICH GOES TO THE ROOT OF THE VERY ASSES SMENT, HE MAY NOT HAVE ANY SERIOUS OBJECTION FOR REMANDING THE MATTER BACK TO THE FILE OF THE CIT(A) FOR CONSIDERING THE ISSUE OF REOPENING. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AD MITTEDLY, THE ISSUE OF REOPENING OF ASSESSMENT U/S 148 OF THE ACT WAS NOT RAISED BY THE ASSESSEE BEFORE THE CIT(A), THEREFORE, THE CIT(A) H AS NO OCCASION TO CONSIDER THE SAME. NOW, BY WAY OF CROSS OBJECTION, THE ASSESSEE HAS ITA NO.1925/14 CO NO.98/14 :- 3 -: RAISED THE ISSUE OF REOPENING. THIS TRIBUNAL IS O F THE CONSIDERED OPINION THAT THE ISSUE OF REOPENING WILL GO TO THE ROOT OF THE VERY ASSESSMENT, THEREFORE, THE CIT(A) HAS TO CONSIDER T HE SAME AT THE FIRST INSTANCE. ACCORDINGLY, THE ORDERS OF THE LOWER AUT HORITIES ARE SET ASIDE AND THE ENTIRE ISSUE RAISED BY THE ASSESSEE IS REM ITTED BACK TO THE FILE OF THE CIT(A). THE CIT(A) SHALL RECONSIDER THE ISS UE AFRESH AND DISPOSE OF THE GROUNDS RAISED BY THE ASSESSEE WITH REGARD TO REOPENING OF ASSESSMENT. THE CIT(A) IN CASE FOUND ON MERIT THAT THE REOPENING OF ASSESSMENT WAS VALIDLY MADE, THEN HE H AS TO ADJUDICATE THE GROUNDS RAISED BY THE ASSESSEE ON MERIT ALSO. 5. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE REVE NUE AND THE CROSS OBJECTION OF THE ASSESSEE ARE ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2015, AT CHENNAI. SD/- SD/- ( . ! ) (A. MOHAN ALANKAMONY) ' / ACCOUNTANT MEMBER ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER / CHENNAI / DATED: 18 TH DECEMBER, 2015 RD !' #$! / COPY TO: 1 . #'% &' / APPELLANT 3. ( ( ) (#'% ) / CIT(A) 5. !+,%( - / DR 2. .(&' / RESPONDENT 4. ( ( ) / CIT 6. ,/ 0 / GF