M.Subramani, CHENNAI V. ITO, CHENNAI

ITA 285/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90314 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 13-04-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN IRS
• Assessee Lawyers: J PRABHAKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , ! ' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.285/MDS/2014 ( / ASSESSMENT YEAR : 2009-2010) SHRI. M. SUBRAMANI, 15/33, JAGANATHAPURAM IST STREET, CHENNAI 600 031. [PAN: BBBPS 1519P] ( &' /APPELLANT) VS THE INCOME TAX OFFICER, BUSINESS WARD XV (3), CHENNAI 600 034. ( '(&' /RESPONDENT) / APPELLANT BY : SHRI. J. PRABHAKAR, C.A. / RESPONDENT BY : SHRI. N. MADHAVAN, IRS, JCIT. /DATE OF HEARING : 13.04.2015 /DATE OF PRONOUNCEMENT : 13.04.2015 ) / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-V, CHENNAI , DATED 31.10.2013 FOR THE ASSESSMENT YEAR 2009-2010. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS: I.T.A.NO.285/MDS/2014. :- 2 -: 1. THE COMMISSIONER OF INCOME TAX (APPEALS) IS NOT JUSTIFIED IN CONFIRMING THE ADDITION OF 44,79,956/- ON THE SPECIOUS GROUND THAT THE TDS CERTIFICATE HAS NOT US ED THE WORD SUB CONTRACT THEREIN. 2. THE COMMISSIONER OF INCOME TAX (APPEALS) IS NOT JUSTIFIED IN CONFIRMING THE ADDITION OF 10,21,123/- TOWARDS CASH DEPOSITS UNEXPLAINED IN ICICI BANK ACCOUNT ON THE G ROUND THAT NO EVIDENCE WAS PRODUCED IN THIS REGARD, WITHOUT GI VING SUFFICIENT OPPORTUNITY IN THIS REGARD. 3. THE COMMISSIONER OF INCOME TAX (APPEALS) IS NOT JUSTIFIED IN DISPOSING THE APPEAL POST HASTE WHEN T HE NOTICE OF HEARING POSTING THE CASE OSTENSIBLY ON 28.10.2013 W HEN THE ACTUAL DATE AS PER THE NOTICE IS 30.09.2013 PROMPTING HIM TO DISPOSE THE APPEAL ON THE SAME DATE OF HEARING. 3. AT THE TIME OF HEARING THE LD. COUNSEL SUBMITTED TH AT THE CASE OF THE ASSESSEE BEFORE THE COMMISSIONER OF INCOME T AX (APPEALS) WAS ORIGINALLY FIXED FOR HEARING ON 10.10.2013 AT 3.10 PM. THE ASSESSEE FILED A PETITION VIDE LETTER DATED 11.10.2013 IN T HE OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) ON 15.10.2013 STATING THAT THE ASSESSEE COULD NOT PURSUE THE APPEAL ON 10.10.2013 DUE TO HEAVY RAINFALL AND SOUGHT FOR REPOSTING OF THE CASE. CON SEQUENT TO THIS, THE NEXT DATE OF HEARING WAS GIVEN TO THE ASSESSEE FIXI NG THE CASE FOR HEARING ON 20.11.2013. HOWEVER, THE COMMISSIONER O F INCOME TAX (APPEALS) PASSED THE IMPUGNED ORDER ON 31.10.2013 W ITHOUT CONSIDERING THE NEXT DATE OF HEARING ON 20.11.2013. HE FAILED TO GIVE AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENT ATIVE HAS NOT RAISED ANY SERIOUS OBJECTION. I.T.A.NO.285/MDS/2014. :- 3 -: 5. WE HAVE HEARD BOTH THE PARTIES PERUSED THE RECORDS. AS SEEN FROM THE RECORDS THAT NO EFFECTIVE OPPORTUNITY OF H EARING WAS GIVEN TO THE ASSESSEE. NOW BEFORE US, THE ASSESSEE COUNSEL PRAYED FOR ONE MORE OPPORTUNITY BE GIVEN BEFORE THE COMMISSIONER O F INCOME TAX (APPEALS) TO PRESENT THE ASSESSEES CASE. IN THE I NTEREST OF JUSTICE, WE ARE IN AGREEMENT WITH THE ARGUMENT OF THE ASSESS EE COUNSEL AND ACCORDINGLY WE REMIT THE ENTIRE ISSUE BACK TO THE F ILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) WITH THE DIREC TION TO COMMISSIONER OF INCOME TAX (APPEALS) TO GIVE ONE MO RE OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE. AT THIS STAGE WE REFRAIN FROM GOING INTO THE MERITS OF THE ADDITION MADE BY THE L OWER AUTHORITIES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON MONDAY, THE 13 TH DAY OF APRIL, 2015, AT CHENNAI. SD/- SD/- ( ! ' ) (CHALLA NAGENDRA PRASAD) # / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER !' /CHENNAI. #$ /DATED:13.04.2015. KV $% &' (' /COPY TO: 1. ) APPELLANT 2. / RESPONDENT 3. * ( )/CIT(A) 4. * /CIT 5. '+, - /DR 6. ,. / /GF. I.T.A.NO.285/MDS/2014. :- 4 -: