ITO, CHENNAI V. Mrs. N.Rajeswari, CHENNAI

ITA 2184/CHNY/2010

• Counselvise Citation: 218421714 RSA 2010
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-10-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 24-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N MURHTY IRS
• Assessee Lawyers: T BANUSEKAR
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER I.T.A.NO. 2184/MDS/2010 AND C.O.NO.25/MDS/2011(IN ITA NO.2184/MDS/10) (ASSESSMENT YEAR : 2007-08) THE INCOME-TAX OFFICER, SALARY WARD-II(3), CHENNAI-34. VS. MRS. N. RAJESWARI, NO.10, KIRTHIKA FLATS, 4B, JANAKI AMMAL STREET, RANGARAJAPURAM, CHENNAI 34. PAN AEXPR 5077 F (APPELLANT) (RESPONDENT/CROSS OBJECTOR) APPELLANT BY : SHRI M.N.MURHTY, IRS, JCIT RESPONDENT BY : SHRI T. BANUSEKAR, FCA DATE OF HEARING : 5 TH OCTOBER, 2011 DATE OF PRONOUNCEMENT : 5 TH OCTOBER, 2011 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THE APPEAL IS FILED BY THE REVENUE. THE CROSS OBJE CTION IS FILED BY THE ASSESSEE. THE RELEVANT ASSESSMENT YEA R IS 2007-08. THE APPEAL AND CROSS OBJECTION ARE DIRECTED AGAINST THE ORDER OF ITA 2184/10 & CO 25/11 :- 2 -: THE COMMISSIONER OF INCOME-TAX (APPEALS)-IV AT CHEN NAI DATED 21.09.2010. THEY ARISE OUT OF THE ASSESSMENT COMPL ETED UNDER SEC.143(3) READ WITH SECTION 147 OF THE INCOME-TAX ACT, 1961. 2. THE GROUND RAISED BY THE REVENUE IS THAT THE COM MISSIONER OF INCOME-TAX (APPEALS) HAS ERRED IN HOLDING THAT T HE ASSESSEE HAS NOT RECEIVED ANY OTHER CONSIDERATION DURING THE YEAR OVER AND ABOVE WHAT WAS RECEIVED IN THE PRECEDING YEAR. IT IS THE CASE OF THE REVENUE THAT THE ASSESSEE AND HER DAUGHTER HAD CONFERRED UPON THE POWER OF ATTORNEY HOLDER, IRREVOCABLE RIGH T TO DEVELOP AND SELL THE PROPERTY AND RECEIVE THE SALE CONSIDER ATION ON THEIR BEHALF AND THEREFORE, THIS INSTRUMENT OF THE POWER OF ATTORNEY MADE ULTIMATE TRANSFER OF PROPERTY TO THE END PURCH ASE. 3. THE VERY SAME ISSUE WAS CONSIDERED BY THE ITAT, CHENNAI D BENCH IN ASSESSEES OWN CASE FOR THE EARLIER AS SESSMENT YEAR 2006-07 IN THE APPEAL FILED BY THE REVENUE IN ITA NO.1772/MDS/2009 DATED 16 TH JUNE, 2010. THE TRIBUNAL REMITTED THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICE R WITH A DIRECTION TO ACCEPT THE NEW EVIDENCES THAT WERE FILED BEFORE THE COMMISSIONER OF INCOME-TAX (APPEALS) AND DECIDE THE MATTER ITA 2184/10 & CO 25/11 :- 3 -: AFTER GIVING EFFECTIVE OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. IN THE LIGHT OF THE SAID TRIBUNAL ORDER, THE ASSESS ING AUTHORITY HAS ALREADY RE-DONE THE ASSESSMENT UNDER SEC.254 OF TH E INCOME-TAX ACT, 1961, TO GIVE EFFECT TO THE ORDER OF THE TRIBU NAL. IT IS SEEN THAT THE CONTENTIONS OF THE ASSESSEE HAVE BEEN ACCE PTED BY THE ASSESSING AUTHORITY IN THE LIGHT OF THE EVIDENCES P RODUCED BY HER BEFORE HIM. ACCORDINGLY, IT IS TO BE SEEN THAT THE ISSUE HAS ALREADY BEEN DECIDED FOR THE ASSESSMENT YEAR 2006- 07 WHICH WOULD ALSO APPLY TO THE IMPUGNED ASSESSMENT YEAR 2 007-2008. 4. AS THE CONTENTIONS OF THE ASSESSEE HAVE ALREADY BEEN ACCEPTED BY THE ASSESSING AUTHORITY IN HIS REMAND ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2006-07, THERE IS NO FORCE IN THE GROUNDS RAISED BY THE REVENUE IN THE IMPUGNED APPEA L FOR THE ASSESSMENT YEAR 2007-08. THOSE GROUNDS ARE LIABLE TO BE REJECTED. 5. IN RESULT, THE APPEAL FILED BY THE REVENUE IS DI SMISSED AND THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMIS SED AS INFRUCTUOUS. ITA 2184/10 & CO 25/11 :- 4 -: ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING, ON WEDNESDAY, THE 5 TH OF OCTOBER, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 5 TH OCTOBER, 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR