ITO, Kumbakonam V. Shri M.Rajendran, Kumbakonam

ITA 2027/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5159 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-04-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 02-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI ( BEFORE SHRI U.B.S.BEDI JUDICIAL MEMBER AND SHRI N.S.SAINI ACCOUNTANT MEMBER ) .. I.T.A. NO. 1883/MDS/2010 ASSESSMENT YEAR : 2002-2003 SHRI P. RAMASAMY, NO.27/29,2 ND STREET,, THIRUVALLUVAR NAGAR, KUMBAKONAM. PAN AAIPR 7169 P (APPELLANT) V. THE INCOME TAX OFFICER, WARD I(1), KUMBAKONAM (RESPONDENT) I.T.A. NO. 2034/MDS/2010 ASSESSMENT YEAR : 2001-2002 I.T.A. NO. 2035/MDS/2010 ASSESSMENT YEAR : 2002-2003 I.T.A. NO. 2036/MDS/2010 ASSESSMENT YEAR : 2004-2005 THE INCOME TAX OFFICER, WARD I(1), KUMBAKONAM (APPELLANT) V. SHRI P. RAMASAMY, NO.27/29,2 ND STREET,, THIRUVALLUVAR NAGAR, KUMBAKONAM. PAN AAIPR 7169 P (RESPONDENT) I.T.A. NO. 2025/MDS/2010 ASSESSMENT YEAR : 2001-2002 I.T.A. NO. 2026/MDS/2010 ASSESSMENT YEAR : 2002-2003 I.T.A. NO. 2027/MDS/2010 ASSESSMENT YEAR : 2003-2004 I.T.A. NO. 2028/MDS/2010 ASSESSMENT YEAR : 2004-2005 THE INCOME TAX OFFICER, WARD I(1), KUMBAKONAM (APPELLANT) V. SHRI M. RAJENDRAN, 3/1650,ANNAI THERSA NAGAR , NEAR ANJUTHALAI VAIKKAL, KUMBAKONAM PAN AAIPR 7441 Q (RESPONDENT) 2 I.T.A. NO. 1878/MDS/2010 ASSESSMENT YEAR : 1999-2000 I.T.A. NO. 1879/MDS/2010 ASSESSMENT YEAR : 2000-2001 I.T.A. NO. 1880/MDS/2010 ASSESSMENT YEAR : 2001-2002 I.T.A. NO. 1881/MDS/2010 ASSESSMENT YEAR : 2002-2003 I.T.A. NO. 1882/MDS/2010 ASSESSMENT YEAR : 2004-2005 SHRI K.PALANISAMY, NO.14,PONNUSAMY NAGAR, KUMBAKONAM. PAN AAKPP 2961 P (APPELLANT) V. THE INCOME TAX OFFICER, WARD I(1), KUMBAKONAM (RESPONDENT) I.T.A. NO. 2029/MDS/2010 ASSESSMENT YEAR : 1999-2000 I.T.A. NO. 2030/MDS/2010 ASSESSMENT YEAR : 2000-2001 I.T.A. NO. 2031/MDS/2010 ASSESSMENT YEAR : 2001-2002 I.T.A. NO. 2032/MDS/2010 ASSESSMENT YEAR : 2002-2003 I.T.A. NO. 2033/MDS/2010 ASSESSMENT YEAR : 2004-2005 THE INCOME TAX OFFICER, WARD I(1), KUMBAKONAM (APPELLANT) V. SHRI K.PALANISAMY, NO.14,PONNUSAMY NAGAR, KUMBAKONAM. PAN AAKPP 2961 P (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR REVENUE BY : SHRI SHAJ I P. JACOB O R D E R PER BENCH : THESE ARE THE CROSS-APPEALS FILED BY THE ASSESSEES AND THE DEPARTMENT EXCEPT IN THE CASE OF SHRI M.RAJENDR AN WHERE THE REVENUE IS ONLY IN APPEAL AGAINST THE SEPARATE ORDERS OF CIT(A), TIRUCHIRAPALLI DATED 02.09.2010. 3 2. AT THE OUTSET, THE LEARNED DEPARTMENTAL REPRESE NTATIVE SUBMITTED THAT THE CIT(A) VIOLATED RULE-46A OF THE INCOME TAX RULES, 1962 WHILE ADMITTING ADDITIONAL EVIDENCE WIT HOUT CONFRONTING THEM TO THE ASSESSING OFFICER AND THERE FORE, IN THE INTEREST OF THE JUSTICE, THE MATTER SHOULD BE RESTO RED BACK TO THE FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATING T HE ISSUES AFTER CONSIDERING THE ADDITIONAL EVIDENCE FILED BEFORE TH E CIT(A). 3. THE LEARNED AUTHORIZED REPRESENTATIVE OF THE AS SESSEE SHRI S.SRIDHAR SUBMITTED THAT ALTHOUGH THE ASSESSEE HAS GOT PART RELIEF FROM THE CIT(A), BUT STILL IN THE INTER EST OF JUSTICE HE HAS NO OBJECTION IF THE MATTERS ARE RESTORED BACK T O THE FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATING THE ISSUE S AFRESH. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND TH E MATERIALS ON RECORD. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT CIT(A) HAS ADMITT ED ADDITIONAL EVIDENCE WITHOUT CONFRONTING THE SAME TO THE ASSESSING OFFICER WHILE GRANTING RELIEF TO THE ASSE SSEE. THEREFORE, THE ISSUES SHOULD BE REMITTED BACK TO TH E FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATION OF THE ISSUES AFTER VERIFYING AND CONSIDERING THE ADDITIONAL EVIDENCES FILED BEFORE THE CIT(A). THE LEARNED AUTHORIZED REPRESENTATIVE HAS ALSO AGREED TO THE ABOVE SUBMISSIONS OF THE LEARNED DEPA RTMENTAL REPRESENTATIVE. THEREFORE, WE SET ASIDE THE ORDERS OF THE CIT(A) IN ALL THE APPEALS UNDER CONSIDERATION AND R ESTORE THE MATTERS BACK TO THE FILE OF THE ASSESSING OFFICER F OR DE NOVO CONSIDERATION ON ALL THE ISSUES. THUS, ALL THE APP EALS FILED BY 4 THE REVENUE AS WELL AS BY THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN RESULT, THE APPEALS OF THE REVENUE AND THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER WAS PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING IN THE PRESENCE OF THE PARTIES ON 28/04 /2011. SD/- SD/- ( U.B.S.BEDI ) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 28 TH APRIL, 2011. KSS COPY TO: 1. APPELLANT 4.CIT 2. RESPONDENT 5. DR 3. CIT(A)-TRICHY 6.GUARD FILE