KAMAL KISHORE USHA RANI, CHENNAI V. ACIT, NCC-2, CHENNAI

ITA 2706/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0715 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 23-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJYA PRABHA
• Assessee Lawyers: MAHAVEER CHAND JAIN
• Keywords: Principle of natural justice
• Section: 20

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C SMC BENCH : CHENNAI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NO.2706/CHNY/2019 / ASSESSMENT YEAR : 2015-16 SMT.KAMALKISHORE USHARANI , C-17,NO.204/232,LALWANI BANKERS, SHOP -1,TTK ROAD,ALWARPET, CHENNAI 600 018. VS. ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-2, CHENNAI. [PAN AAGPK 0038 C ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI MAHAVEER CHAND JAIN, C.A /RESPONDENT BY : SMT.VIJYA PRABHA ,JCIT,D.R ! '# / DATE OF HEARING : 15 - 06 - 20 20 $% ! '# / DATE OF PRONOUNCEMENT : 15 - 06 - 20 20 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-2, CHENNAI IN APPEAL NO.154/CIT(A)-2/2017-18 DATED 23.08.2019 FOR T HE ASSESSMENT YEAR 2015-16. 2. SHRI MAHAVEER CHAND JAIN REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT.VIJYA PRABHA REPRESENTED ON BEHALF OF THE REVENUE ITA NO.2706/CHNY/2019 :- 2 -: 3. IT WAS SUBMITTED BY THE LD. A.R. THAT IN THE CO URSE OF ASSESSMENT, ALL THE DETAILS HAD BEEN PRODUCED BEFOR E THE ASSESSING OFFICER. IT WAS A SUBMISSION THAT HOWEVER, THE ASSE SSING OFFICER, WITHOUT CONSIDERING THE EVIDENCES PRODUCED, MADE TH E ADDITION OF .27.11 LAKHS. IT WAS SUBMITTED BY LD. A.R. THAT BEF ORE THE LEARNED CIT(A), ADMITTEDLY THE ASSESSEE WAS NOT REPRESENTED BECAUSE SHRI MAHAVEER CHAND JAIN, AUDITOR, AUTHORIZED REPRE SENTATIVE OF THE ASSESSEE, WAS NOT WELL AND WAS UNDERGOING SUBSTANTI ALLY LONGER MEDICAL TREATMENT. IT WAS A PRAYER THAT THE ASSESSEE MAY B E GRANTED AN OPPORTUNITY TO REPRESENT HER MATTERS BEFORE THE LEARNED C.I.T(A ). 4. IN REPLY, THE LD. D.R. VEHEMENTLY OPPOSED THE S UBMISSIONS OF THE AR. IT WAS SUBMITTED BY THE LD.D.R THAT THE CASH BOOK A ND THE DETAILS HAD NOT BEEN PRODUCED BEFORE THE A.O., NOR BEFORE THE LEARN ED CIT(A). IT WAS A FURTHER SUBMISSION THAT IF THE CASH BOOK IS TO BE C ONSIDERED, THEN THE SAME MUST BE RESTORED TO THE FILE OF THE ASSESSING OFFIC ER FOR RE-ADJUDICATION. 5. I HAVE CONSIDERED THE RIVAL SUBMISSIONS THROUGH VIDEO CONFERENCING AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE SUBMISSIONS MADE BY THE LD. D.R HOLDS SUBSTANTIAL W EIGHT, IN SO FAR AS, THOUGH THE A.O. TALKS OF ASKING THE ASSESSEE TO PRO DUCE THE CASH BOOK, HE FURTHER RECORDS THAT THE LD. A.R HAD NOT PRODUCE D THE CASH BOOK. THE ASSESSEE ALSO SUBMITS THAT THE CASH BOOK WAS PR ODUCED DURING THE COURSE OF ASSESSMENT PROCEEDINGS. IT IS ALSO AN ADM ITTED FACT THAT THE ITA NO.2706/CHNY/2019 :- 3 -: ASSESSEE HAS NOT BEEN REPRESENTED BEFORE THE LEARNE D CIT(A). IN THIS CIRCUMSTANCE, IN THE INTEREST OF NATURAL JUSTICE, I AM OF THE VIEW THAT THE ISSUES IN THIS APPEAL MUST BE RESTORED TO THE F ILE OF ASSESSING OFFICER FOR RE-ADJUDICATION AND I DO SO. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 15 TH JUNE, 2020 AT CHENNAI. SD/- ( ) (GEORGE MATHAN) ! ' / JUDICIAL MEMBER & / CHENNAI ' / DATED: 15 TH JUNE, 2020. K S SUNDARAM (!)* +*! / COPY TO: 1 . / APPELLANT 4. ,! / CIT 2. / RESPONDENT 5. *-.!/ / DR 3. ,!0 1 / CIT(A) 6. .23 / GF