ACIT, Coimbatore V. Shri Thekkinath Sivasankaran Kuttan, Coimbatore

ITA 2561/CHNY/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3886 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C YAMUNA
• Keywords: Additional evidence
• Section: 143(3); 54F

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER ./ I.T.A.NO.2561/MDS/2016 ( / ASSESSMENT YEAR: 2012-13) ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-4, COIMBATORE. VS SHRI THEKKINATH SIVASANKARAN KUTTAN, 3/170, A-3, SIVASAKTHI COLONY, COIMBATORE-641 021. PAN:AGHPK4362Q ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS. C.YAMUNA, JCIT /RESPONDENT BY : NONE /DATE OF HEARING : 8 TH DECEMBER, 2016 /DATE OF PRONOUNCEMENT : 9 TH DECEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)- 3, COIMBATORE DATED 27.05.2016 IN ITA NO.223/15-16 PASSED UNDER SECTION 143(3) R.W.S., SECTION 250(6) OF THE ACT. 2. THE REVENUE HAS RAISED SEVERAL GROUNDS IN ITS AP PEAL, HOWEVER, THE CRUXES OF THE ISSUES ARE AS FOLLOWS:- I) THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN DELETING THE DISALLOWANCE OF RS.56,83,015/- MADE BY THE LEARNED ASSESSING OFFICER UNDER SECTION 54F OF THE ACT. II) THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN ADMITTING THE ADDITIONAL EVIDENCES PRODUCED BEFORE HIM BY THE ASSESSEE 2 ITA NO.2561/MDS/2016 IN VIOLATION OF RULE 46A WITHOUT CALLING FOR REMAND REPORT FROM THE LEARNED ASSESSING OFFICER. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL DERIVING INCOME FROM JOB WORK AND HIS PROPRIETORSHIP CONCERN NAMELY HIGH PRECISION INDUST RY FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2012-1 3 ON 22.03.2013 DECLARING TOTAL INCOME OF RS.33,96,050/- .THE CASE WAS SELECTED FOR SCRUTINY AND NOTICE UNDER SEC TION 143(2) DATED 08.08.2013 WAS ISSUED TO THE ASSESSEE. SUBSEQUENTLY, THE LEARNED ASSESSING OFFICER HAS COM PLETED THE ASSESSMENT UNDER SECTION 143(3) OF THE ACT ON 26.03.2015, WHEREIN HE MADE CERTAIN DISALLOWANCES, AMONGST WHICH ONE OF THE DISALLOWANCE WAS RS.56,83, 015/- BEING DENIAL OF DEDUCTION UNDER SECTION 54F OF THE ACT. 4. ON APPEAL, THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS) RELYING IN THE DECISIONS OF THE HIGHER JUDICIARY AN D THE DECISION OF THIS TRIBUNAL, DELETED THE DISALLOWANCE OF RS.56,83,015/- MADE BY THE LEARNED ASSESSING OFFICE R UNDER SECTION 54F OF THE ACT. 3 ITA NO.2561/MDS/2016 4. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE.HOWEVER, THE LEARNED DEPARTMENTAL REPRESEN TATIVE POINTED OUT BEFORE US THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAD GIVEN RELIEF TO THE ASSESS EE BASED ON THE ADDITIONAL EVIDENCE PRODUCED BEFORE HIM AT T HE TIME OF APPELLATE PROCEEDINGS WITHOUT OBTAINING A REMAND RE PORT FROM THE LEARNED ASSESSING OFFICER, THEREBY RULE 46A OF INCOME TAX RULES WERE VIOLATED. HE THEREFORE PLEADED THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LEAR NED ASSESSING OFFICER FOR FRESH CONSIDERATION. 5. AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENT ATIVE, WE ARE OF THE CONSIDERED VIEW THAT THE MATTER HAS T O BE REMITTED BACK TO THE FILE OF THE LEARNED ASSESSING OFFICER IN ORDER TO PROVIDE AN OPPORTUNITY FOR HIM TO EXAMINE THE FACTS PRESENTED BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) BY THE ASSESSEE IN ACCORDANCE WITH RULE 4 6A OF THE I.T RULES. ACCORDINGLY, WE HEREBY REMIT THE ENT IRE MATTER BACK TO THE FILE OF LEARNED ASSESSING OFFICER FOR D E NOVO CONSIDERATION. 4 ITA NO.2561/MDS/2016 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 9 TH DECEMBER, 2016 SD/- SD/- ( ' # . $ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 9 TH DECEMBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF