Bose Chandra Ebenezer, CHENNAI V. ITO, Coimbatore

ITA 274/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9205 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 11-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHADEVAN
• Assessee Lawyers: DR ANITA SUMANTH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . . . , . , & BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NOS.273 TO 278/MDS/2016 ( / ASSESSMENT YEARS: 2008-09 TO 2013-14) MR. BOSE CHANDRA EBENEZER. 34B, VISWESVARAIAH 2 ND STREET, K.K.PUTHUR, COIMBATORE-641 038. VS THE INCOME TAX OFFICER, NON-CORPORATE WARD-2(5), COIMBATORE-18. PAN: AAAPE5981C ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : DR. ANITA SUMANTH, ADVOCATE /RESPONDENT BY : MR. SAHADEVAN, JCIT /DATE OF HEARING : 8 TH JUNE, 2016 /DATE OF PRONOUNCEMENT : 15 TH JUNE, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- ALL THESE SIX APPEALS ARE FILED BY THE ASSESSEE AGGRIEVED BY THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, COIMBATORE ALL DATED 21.01.2016 IN ITA NOS.158, 157, 154,159,155, & 156/15-16 PASSED UNDER SECTION 143(3) R.W.S. 147 & 250(6) OF THE ACT. 2. AT THE OUTSET, THE LEARNED AUTHORIZED REPRESENTA TIVE SUBMITTED THAT THE LEARNED ASSESSING OFFICER HAD MA DE SEVERAL ADDITIONS IN THE HANDS OF THE ASSESSEE, WHO IS A 73 2 ITA NO.273 TO 278 /MDS/2016 YEARS OLD SENIOR CITIZEN AND A CHARTERED ACCOUNTANT , WITHOUT APPRECIATING THE FACTS OF THE CASE AND IN A VINDICT IVE MANNER. IT WAS FURTHER ARGUED THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ALSO UPHELD THE ORDER OF THE L EARNED ASSESSING OFFICER IN A SIMILAR FASHION. IT WAS THER EFORE PLEADED THAT THE APPEALS OF THE ASSESSEE MAY BE REM ITTED BACK TO THE FILE OF THE LEARNED ASSESSING OFFICER F OR DE NOVO CONSIDERATION. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON THE O THER HAND VEHEMENTLY OPPOSED TO THE SUBMISSIONS OF THE L EARNED AUTHORIZED REPRESENTATIVE AND REQUESTED FOR CONFIRM ING THE ORDERS OF THE REVENUE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIALS ON RECORD AND THE ORDERS OF T HE REVENUE AUTHORITIES. FROM THE SAME, WE FIND THAT A DDITIONS ARE MADE FOR, `900/- TOWARDS TRAVEL EXPENSE AN VOUC HERS WERE NOT PRODUCED, `1,25,400/- TOWARDS CHIT PRICE AMOUNT AS IT WAS RECEIVED IN CASH, TELEPHONE EXPENSES OF `1,2 3,216/- SINCE PROPER BOOKS WERE NOT MAINTAINED, SALARY TO S TAFF 3 ITA NO.273 TO 278 /MDS/2016 AMOUNTING TO `6,39,000/- SINCE THERE WAS NO CREDIBL E EVIDENCE, RENT PAYMENT OF `1,56,000/- SINCE THERE W AS NO CONFIRMATION FROM THE OWNER OF THE BUILDING, `1,11, 600/- TOWARDS EB CHARGES SINCE NO CREDIBLE EVIDENCE WAS FURNISHED, PRINTING & STATIONERY AMOUNTING TO `17,7 10/- FOR WANT OF EVIDENCE, FOR THE ASSESSMENT YEAR 2008-09 A ND SO ON AND SO FORTH FOR THE OTHER RELEVANT ASSESSMENT YEARS. FROM THESE FACTS OF THE CASES, IT APPEARS THAT EITH ER THE ASSESSEE HAS FAILED TO CO-OPERATE WITH THE REVENUE OR THE REVENUE HAS PROCEEDED AGAINST THE ASSESSEE VINDICTI VELY OR BOTH THE ASSESSEE AND THE REVENUE ARE IN LOGGERHEAD S. CONSIDERING THE AGE OF THE ASSESSEE AND HIS VARIOUS AILMENTS RELATING TO HIS HEALTH AND FROM THE FACTS AND CIRCU MSTANCES OF THE CASE, IN THE INTEREST OF JUSTICE, WE ARE OF TH E CONSIDERED VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED T O THE ASSESSEE TO REPRESENT HIS CASE BEFORE THE REVENUE A FRESH. ACCORDINGLY, WE HEREBY REMIT THE MATTER BACK TO THE FILE OF THE LEARNED ASSESSING OFFICER FOR DE NOVO CONSIDERATION AND TO PASS APPROPRIATE ORDERS IN ACCORDANCE WITH LAW & ME RIT, AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD AND ALSO BY ADMITTING ANY FRESH EVIDENCE SUBMITTED BY THE ASSES SEE IN 4 ITA NO.273 TO 278 /MDS/2016 SUPPORT OF HIS CLAIM. AT THE SAME TIME, WE ALSO HER EBY DIRECT THE ASSESSEE TO CO-OPERATE WITH THE REVENUE IN ORDE R TO EXPEDITE THE PROCEEDINGS. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 15 TH JUNE, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.M OHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 15 TH JUNE, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF