M.K.FAIZAL, CHENNAI V. ITO NON CORPORATE WARD-7(4), CHENNAI

ITA 2531/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7542 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Audit objection; Additional evidence

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2531/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year: 2012-13 Shri M.K. Faizal, C/o. Shri T.N. Seetharaman, Advocate, #384, (Old No.196), Lloyds Road, Chennai – 600 086. PAN: AAFPF 1238G v. The ITO, Non-Corporate Ward – 7(4), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri T.N. Seetharaman, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Johnson, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 03.03.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 04.03.2022 आदेश /O R D E R PER GIRISH AGRAWAL, AM: This appeal by the assessee is arising out of the order of learned Commissioner of Income Tax (Appeals)-7, Chennai in ITA No.65/CIT(A)-7/2017-18, dated 28.06.2019. The assessment was framed by the ITO, Non-Corporate Ward-7(4), Chennai, for the assessment year 2012-13 u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 14.12.2017. 2 I.T.A. No.2531/Chny/2019 2. At the outset is it noticed by the Bench that the CIT(A)’s order is totally non-speaking on the issue of reopening as well as the issue on merits. The relevant decision of the CIT(A) reads as under:- 1. Issue of Re-opening u/s 147:- The assessment was re-opened on the basis of Revenue Audit objection, whereby A.O. is duty bound to reopen the case, if warranted. Hence, there is no infirmity in A.O.’s action of re-opening u/s 147. This ground stands dismissed. 2. Issue of merits:- The A.R.’s have submitted written submissions which have already been reproduced supra. However, no explanation has been forthcoming nor has the A.O.’s order been rebutted. In the result, the A.O.’s order requires no interfere and this ground is dismissed.” 3. When this was pointed out to ld.counsel for the assessee as well as ld. Senior DR, both conceded that the matter has to go back because the CIT(A) has not discussed the facts. At this point, ld.counsel for the assessee requested that material has to be placed and some additional evidences has to be filed for adjudication of the issues and hence, matter can be remanded back to the file of the AO instead of CIT(A). To this preposition, ld.Senior DR agreed. Hence, we set aside the orders of the lower authorities and remand the matter back to the file of the AO, as agreed by both the sides. 3 I.T.A. No.2531/Chny/2019 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the court on 4 th March, 2022 at Chennai. Sd/- Sd/- (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT (िगरीश अᮕवाल) (GIRISH AGRAWAL) लेखा सद᭭य /ACCOUNTANT MEMBER चे᳖ई/Chennai, ᳰदनांक/Dated, the 4 th March, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.