Malvika Enterprises, CHENNAI V. ITO NCW 5(3), CHENNAI

ITA 2586/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5336 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 06-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Additional evidence
• Section: 201

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C SMC BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.2586/CHNY/2018 / ASSESSMENT YEAR : 2015-16 M/S.MALVIKA ENTERPRISES , NO.241,MINT STREET,3 RD FLOOR, PARK TOWN,CHENNAI 600 003. VS. INCOME TAX OFFICER, NON CORPORATE CIRCLE 5(3), CHENNAI. [PAN AAJFM 1326 L] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.V.S.JAYAKUMAR,ADVOCATE $% ! ' # /RESPONDENT BY : MR.R.CLEMENT RAMESH KUMAR, ACIT,D.R & ' ' () / DATE OF HEARING : 29 - 01 - 201 9 * ' () / DATE OF PRONOUNCEMENT : 29 - 01 - 201 9 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-5, CHENNAI IN ITA NO.364/CIT(A)-5/2017-18 DATED 29.06.2018 FOR TH E ASSESSMENT YEAR 2015-16. 2. MR.V.S.JAYAKUMAR REPRESENTED ON BEHALF OF THE A SSESSEE AND MR.R.CLEMENT RAMESH KUMAR REPRESENTED ON BEHALF OF THE REVENUE. ITA NO.2586 /CHNY/2018 :- 2 -: 3. IT WAS SUBMITTED BY THE LD.A.R THAT THE ASSESSE E HAS FILED ADDITIONAL EVIDENCES IN ITEM NO.1 TO 6 OF THE PAPER BOOK, WHICH ARE BASICALLY THE CONFIRMATIONS FROM VARIOUS CREDITORS. IT WAS A SUBMISSION THAT ADDITIONAL EVIDENCES IN ITEM NOS.1 TO 6 OF THE PAPER BOOK WERE FILED BEFORE THE TRIBUNAL FOR THE FIRST TIME AS THE RE WAS A DELAY IN OBTAINING EVIDENCES FROM CREDITOR SHRI ADIMOOLAM, P ROPRIETOR OF M/S.MURUGAN ENTERPRISES, DUE TO SHIFTING OF CREDITO R, SHRI ADIMOOLAMS RESIDENCE FROM VIRUGAMBAKKAM, CHENNAI TO MASILAMANI ROAD, ROYAPETTAH, CHENNAI. IT WAS A SUBMISSION THAT THESE EVIDENCES HAD NOT BEEN FILED BEFORE THE LOWER AUTHORITIES. IT WAS A PRAYER THAT THE ISSUE MAY BE RESTORED TO THE FILE OF LD. ASSESSING OFFICER FOR RE- ADJUDICATION AS THE ASSESSEE IS NOW IN POSSESSION O F ALL THE EVIDENCES REQUIRED TO SUBSTANTIATE ITS CASE. 4. IN REPLY, THE LD. DEPARTMENTAL REPRESENTATIVE D ID NOT RAISE ANY SERIOUS OBJECTIONS, IF THE ISSUE WAS REMITTED B ACK TO THE FILE OF LD. ASSESSING OFFICER. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIALS AVAILABLE ON RECORD. PERUSAL OF ADDITION AL EVIDENCES IN THE FORM OF PAPER BOOK CLEARLY SHOWS THAT THE ASSESSEE HAS SUBSTANTIALLY MENTIONED THAT ITEMS NO. 07 TO 16 WERE PRODUCED BEF ORE THE LD. ASSESSING OFFICER AND ITEMS FROM 01 TO 06 WERE BEIN G PRODUCED BEFORE THE TRIBUNAL FOR THE FIRST TIME. IN THE AFFIDAVIT F OR ADMISSION OF ITA NO.2586 /CHNY/2018 :- 3 -: ADDITIONAL EVIDENCES, THE ASSESSEE HAS CATEGORICALL Y ADMITTED THAT THE DELAY WAS ON ACCOUNT OF OBTAINING THE DOCUMENTS FRO M SHRI ADIMOOLAM, PROPRIETOR OF M/S.MURUGAN ENTERPRISES. THIS AFFIDAVIT HAS NOT BEEN FOUND TO BE FALSE. CONSIDERING THE FACTS T HAT THE ADDITIONAL EVIDENCES HAVE BEEN PRODUCED BEFORE THE TRIBUNAL NO W AND THE ASSESSEE HAS ALSO SUBMITTED REASONS FOR THE SAME HA VING NOT BEEN PRODUCED BEFORE THE LOWER AUTHORITIES, THE ADDITION AL EVIDENCES FILED STAND ADMITTED. IN THE CIRCUMSTANCES, IN THE INTERE ST OF JUSTICE THE ISSUES IN THIS APPEAL ARE RESTORED THE FILE OF LD. ASSESSING OFFICER FOR RE-ADJUDICATION AFTER GRANTING ASSESSEE ADEQUATE OF OPPORTUNITY OF PRODUCING ALL SUCH EVIDENCES AS REQUIRED TO SUBSTAN TIATE ITS CASE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2019, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! ' / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) # ' / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 29 TH JANUARY, 2019. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 3. & 3( () / CIT(A) 5. 145 $(6 / DR 2. $% ! / RESPONDENT 4. & 3( / CIT 6. 57 8' / GF