ACIT, CHENNAI V. Shri C. Nedumudikitti, CHENNAI

ITA 2213/CHNY/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8517 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2016
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 19-12-2013
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS ACIT
• Assessee Lawyers: R KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , . !' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NOS.2212 & 2213/MDS./2013 & C.O. NOS.31 & 32/MDS./2014 / ASSESSMENT YEARS: 2002-03 & 2003-04 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-IV(1), CHENNAI -34. VS. MR.C.NEDUMUDIKILLI, NO.2,KAMBA STREET, POSTAL AUDIT COLONY,SALIGRAMAM,CHENNAI-93. [PAN ADFPN 4869 C] ( #$ / APPELLANT) ( %&#$ /RESPONDENT / CROSS OBJECTOR ) / APPELLANT BY : MR.SHIVA SRINIVAS, ACIT D.R /RESPONDENT BY : MR.R.KUMAR,ADVOCATE / DATE OF HEARING : 03 - 1 0 - 201 6 !' / DATE OF PRONOUNCEMENT : 03 - 10 - 2016 ' / O R D E R PER BENCH: THESE TWO APPEALS BY THE REVENUE AND TWO CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DIRECTED AGAI NST THE DIFFERENT ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(A) -I, CHENNAI ITA NOS. 2212 & 2213/MDS./2013 CO NOS.31 & 32/MDS./13 :- 2 -: DATED 30.09.2013 PERTAINING TO THE ASSESSMENT YEAR S 2002-03 & 2003-04 . SINCE ISSUES INVOLVED IN THIS REVENUES APPEAL & CROSS OBJECTIONS ARE COMMON IN NATURE, THESE ARE CL UBBED TOGETHER, HEARD TOGETHER, DISPOSED OFF BY THIS COMM ON ORDER FOR THE SAKE OF CONVENIENCE. 2. THE MAIN GRIEVANCE OF REVENUE IN ITS APPEALS I S THAT THE LD.CIT(A) DELETED THE PENALTY PASSED UNDER SECTION 271(1)(C) OF THE ACT BY THE AO. 2.1 THE ASSESSEE HAS RAISED GROUNDS IN ITS C.O IN SUPPORT OF THE ORDERS OF THE LD.CIT(A). 3. THE REVENUE FILED ITS APPEALS CHALLENGING THE DE LETION OF LEVY OF PENALTY PASSED UNDER SECTION 271(1)(C) OF THE ACT BY WAY OF DRAFT GROUNDS. THE DEFECTS IN THESE APPEALS WERE POINTED TO LD.D.R ON 29.05.2015, WHICH WAS DULY NOTED BY HIM. HOWEVER, THE REVENUE FILED THE FINAL GROUNDS FOR ASSESSMENT YEAR 2002-03 ONLY AND THERE IS NO RECTIFICATION BY FILING THE CO RRECT GROUNDS FOR ASSESSMENT YEAR 2003-04. THE GROUNDS FOR ASSESSMENT YEAR 2002-03 WAS SIGNED BY THE CIT, CENTRAL CIRCLE-1(1), CHENNAI-34 AS AGAINST THE ASSESSMENT ORDER PASSED BY JCIT, CEN TRAL CIRCLE- IV(1)(I/C), CHENNAI. HENCE, ALL THESE DEFECTS WERE NOT CORRECTED WHILE FILING THE REVISED FINAL GROUNDS FOR ASSESSME NT YEAR 2002- ITA NOS. 2212 & 2213/MDS./2013 CO NOS.31 & 32/MDS./13 :- 3 -: 03. IN ADDITION TO THIS, THE GROUNDS FOR ASSESSMENT YEAR 2003-04, ONLY DRAFT GROUNDS ARE AVAILABLE. IN VIEW OF THESE DEFECTS STILL EXISTING IN THESE APPEALS FILED BY THE REVENUE, WE ARE INCLINED TO DISMISS THESE TWO APPEALS AS DEFECTIVE. IT IS AT LI BERTY TO THE DEPARTMENT TO SEEK RECALL OF THESE ORDERS BY CORREC TING THE DEFECTS, IF SO ADVISED. 4. SINCE BOTH THE C.OS., FILED BY THE ASSESSEE ARE IN SUPPORT OF THE ORDERS OF LD.CIT(A), THE CROSS OBJECTIONS ARE D ISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE AS WELL AS THE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD OCTOBER, 2016, AT CHENNAI. SD/ - SD/- ( . ) ( G.PAVAN KUMAR ) / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER #$ / CHENNAI %& / DATED: 03RD OCTOBER , 2016 K S SUNDARAM &'(()*( +* / COPY TO: ( 1 . / APPELLANT 3. ( ,(- . / CIT(A) 5. */0 (1 / DR 2. / RESPONDENT 4. ( , / CIT 6. 02(3 / GF