Kamala Devi, CHENNAI V. ITO Non Corporate Ward 5(1), CHENNAI

ITA 2570/CHNY/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3250 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 16-04-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 26-10-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N ARJUN RAJ
• Keywords: Unexplained investment
• Section: 142(1); 133A; 69B; 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ! ./ ITA NO.2570/CHNY/2017 # /ASSESSMENT YEAR: 2010-11 SMT. KAMALA DEVI NO.411, SECOND FLOOR, MINT STREET CHENNAI 600 079. [PAN: AAQPK 5819D] VS. THE INCOME TAX OFFICER NON CORPORATE WARD-5(1) CHENNAI 600 006 ( /APPELLANT) ( $%& /RESPONDENT) & ' ( / APPELLANT BY : SHRI N. ARJUN RAJ, C.A $%& ' ( /RESPONDENT BY : SHRI AR.V.SREENIVASAN, JCIT, DR ) ' *+ /DATE OF HEARING : 14.11.2019 ,-# ' *+ / DATE OF PRONOUNCEMENT : 14.11.2019 . / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5, CHENNAI IN APPEAL NO. ITA NO.34/CIT(A)-5/2016-17 DATED 20.09.2017 FOR THE ASS ESSMENT YEAR 2010-11. ITA NO.2570/CHNY/2017 :- 2 -: 2. SHRI ARJUN RAJ, ADVOCATE REPRESENTED ON BEHALF O F THE ASSESSEE AND SHRI AR.V. SREENIVASAN, JCIT REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRE SENTATIVE THAT THE ISSUE IN THE APPEAL WAS AGAINST THE ACTION OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IN CONFIRMING THE ADDITION ON ACCOUNT OF THE ALLEGED MONEY PAYMENT OF RS.35,90,000/- TO SHRI LALICHAN TOWARDS PURCHASE OF FLAT. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRESENTATIVE THAT SIMILAR ADDITION HAS BEEN MADE IN THE CASE OF ASSESSEES MOTHER, SMT. SU MITRA KUMARI, IN WHOSE CASE THE TRIBUNAL IN I.T.A. NO.140/MDS/2017 VIDE OR DER DATED 04.01.2018 FOR THE A.Y 2010-11, WHEREIN THE CO-ORDINATED BENCH OF THIS TRIBUNAL HAD HELD AS FOLLOWS: 6. WITH REGARD TO THE CONFIRMATION OF ADDITION, IT IS AN ADMITTED FACT THAT THE ASSESSEE HAS NOT AT ALL CO-OPERATED WITH THE DE PARTMENT EITHER FILING OF RETURN OF INCOME OR FURNISHING COMPLETE PARTICUL ARS OF INCOME AS CALLED FOR UNDER SECTION 142(1) OF THE ACT OR EVEN FURNISH ED ANY DETAILS EITHER BEFORE THE LEARNED CIT(A) OR EVEN BEFORE THE TRIBUN AL. BASED ON THE SURVEY REPORT ON THE CONDUCT OF SURVEY UNDER SECTIO N 133A OF THE ACT IN THE BUSINESS PREMISES OF SHRI SURYAKANTH, HUSBAND O F THE ASSESSEE ON 07.06.2012, THE UNEXPLAINED INVESTMENT UNDER SECTIO N 69B OF THE ACT WAS DETERMINED IN THE HANDS OF THE ASSESSEE BY THE ASSE SSING OFFICER AND CONFIRMED BY THE LEARNED CIT(A). SINCE THE ADDITIO N WAS MADE IN THE HANDS OF THE ASSESSEE BASED ON THE SURVEY REPORT OF OTHER ASSESSEE(S) AND IN THE ABSENCE OF FILING OF RETURN OF INCOME AN D COMPLETE PARTICULARS FOR ASSESSMENT, WE DIRECT THE ASSESSEE TO FILE THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2010-11 AS WELL AS FURNISH COMPLETE PARTICULARS AS SOUGHT FOR UNDER SECTION 142(1) OF THE ACT BEFORE T HE ASSESSING OFFICER. THE ASSESSING OFFICER IS DIRECTED TO EXAMINE THE PA RTICULARS OF THE ASSESSEE AND DECIDE THE ISSUE AFRESH. IN CASE, THE ASSESSEE FAILS TO FURNISH COMPLETE PARTICULARS WITHIN THREE MONTHS FR OM THE DATE OF THIS ORDER THE ASSESSMENT PASSED UNDER SECTION 144 R.W.S .147 OF THE ACT STANDS SUSTAINED. ACCORDINGLY, THE GROUND RAISED B Y THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 4. IN REPLY THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT HE HAD NO OBJECTION IF THE ISSUES WERE RESTORED TO THE FIL E OF THE ASSESSING OFFICER FOR RE-ADJUDICATION AFRESH. ITA NO.2570/CHNY/2017 :- 3 -: 5. WE HAVE CONSIDERED THE RIVAL SUBMISSION AND PERU SED THE MATERIALS AVAILABLE ON RECORD. 6. AS IT IS NOTICED THAT THE ISSUE RAISED IN ASSESSEE S APPEAL IS IDENTICAL TO THE FACTS DECIDED BY THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN ASSESSEES MOTHERS CASE REFERRED TO SUPRA, AND THE ISSUE HAS ALREADY BEEN ADJUDICATED, RESPECTFULLY FOLLOWING THE DECISION OF CO-ORDINATE BENCH OF CHENNAI TRIBUNAL REFERRED TO SUPRA, THE ISSUE RAISE D IN THE APPEAL OF THE ASSESSEE IS RESTORED TO THE FILE OF ASSESSING OFFIC ER FOR RE-ADJUDICATION. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH NOVEMBER, 2019 IN CHENNAI. SD/- ( . ) ( S. JAYARAMAN ) + /ACCOUNTANT MEMBER /CHENNAI, /! /DATED: 14 TH NOVEMBER, 2019 . IA, SR. PS SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER . ' $*01 21#* /COPY TO: 1. & /APPELLANT 2. $%& /RESPONDENT 3. ) 3* ( )/CIT(A) 4. ) 3* /CIT 5. 1 45 $* /DR 6. 56 7 /GF