Parashmani Jain, Coimbatore V. ITO, Coimbatore

ITA 2891/CHNY/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8104 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-01-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 24-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SRIDHAR
• Assessee Lawyers: A SRINIVASAN ACIT
• Section: 68

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI [ CAMP: COIMBATORE ] . . . , ! .#$#%, ' !( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NO.2891/MDS/2014 % *% / ASSESSMENT YEAR : 2010-11 SMT. PARASHMANI JAIN, C/O G.V. JHABAKH, 157, P.M. SWAMY COLONY, 5 TH STREET, R.S. PURAM, COIMBATORE 641 002. PAN : AZQPP 1493 B V. THE INCOME TAX OFFICER, WARD II(3), COIMBATORE. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI A. SRINIVASAN, ACIT ./,- 0 1 / RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE 2 0 3' / DATE OF HEARING : 19.01.2017 45* 0 3' / DATE OF PRONOUNCEMENT : 19.01.2017 / O R D E R PER BENCH: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) I, COIMBA TORE, DATED 02.09.2014 AND PERTAINS TO ASSESSMENT YEAR 2010-11. 2 I.T.A. NO.2891/MDS/14 2. SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THE ADDITION MADE BY THE ASSESSING OFFICER UND ER SECTION 68 OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT') TO TH E EXTENT OF ` 19,95,000/- WAS CONFIRMED BY THE CIT(APPEALS) ONLY ON THE GROUND THAT THE ASSESSEE REFUSED TO AVAIL THE OPPORTUNITY GIVEN BY THE ASSESSING OFFICER TO CROSS-EXAMINE ONE SMT. PRAVEEN A BHURAT. REFERRING TO THE ORDER OF THE CIT(APPEALS), THE LD. COUNSEL SUBMITTED THAT A COPY OF THE STATEMENT RECORDED FROM SMT. PRA VEENA BHURAT WAS NOT PROVIDED TO THE ASSESSEE. UNLESS SUCH A CO PY OF STATEMENT IS MADE AVAILABLE TO THE ASSESSEE, ACCORDING TO THE LD. COUNSEL, THE ASSESSEE WOULD NOT BE ABLE TO CROSS-EXAMINE SMT. PR AVEENA BHURAT. 3. ON THE CONTRARY, SHRI A. SRINIVASAN, THE LD. DEP ARTMENTAL REPRESENTATIVE, SUBMITTED THAT INSPITE OF PROVIDING SUFFICIENT OPPORTUNITY, THE ASSESSEE HAS NOT AVAILED THE SAME TO CROSS- EXAMINE SMT. PRAVEENA BHURAT. THEREFORE, BASED UPO N THE STATEMENT RECORDED FROM SMT. PRAVEENA BHURAT, THE A SSESSING OFFICER MADE THE ADDITION, WHICH WAS RIGHTLY CONFIR MED BY THE CIT(APPEALS). 3 I.T.A. NO.2891/MDS/14 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE CIT(APPEALS) CONFIRMED THE ORDER OF THE ASSESSING O FFICER ON THE GROUND THAT THE OPPORTUNITY GIVEN BY THE ASSESSING OFFICER TO CROSS- EXAMINE SMT. PRAVEENA BHURAT WAS NOT AVAILED BY THE ASSESSEE. IT IS NOT IN DISPUTE THAT THE COPY OF STATEMENT MADE B Y SMT. PRAVEENA BHURAT WAS NOT FURNISHED TO THE ASSESSEE. UNLESS A COPY OF STATEMENT RECORDED FROM SMT. PRAVEENA BHURAT WAS FU RNISHED TO THE ASSESSEE, NO ONE CAN EXPECT THE ASSESSEE TO CRO SS-EXAMINE SMT. PRAVEENA BHURAT. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT A COPY OF STATEMENT SAID TO BE RECORDE D FROM SMT. PRAVEENA BHURAT SHALL BE FURNISHED TO THE ASSESSEE AND THEREAFTER AN OPPORTUNITY SHALL BE GIVEN TO THE ASSESSEE TO CR OSS-EXAMINE SMT. PRAVEENA BHURAT. ACCORDINGLY, THE ORDERS OF T HE AUTHORITIES BELOW ARE SET ASIDE AND THE ENTIRE ISSUE IS REMITTE D BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER SH ALL PROVIDE A COPY OF THE STATEMENT RECORDED FROM SMT. PRAVEENA B HURAT WITHIN FOUR WEEKS FROM THE DATE OF THIS ORDER AND THEREAFT ER SHALL GIVE AN OPPORTUNITY TO CROSS-EXAMINE SMT. PRAVEENA BHURAT. THE ASSESSING OFFICER SHALL PASS AN ORDER IN ACCORDANCE WITH LAW AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 4 I.T.A. NO.2891/MDS/14 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED AND DICTATED IN THE OPEN COURT O N 19 TH JANUARY, 2017 AT CHENNAI. SD/- SD/- ( ! .#$#% ) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER COIMBATORE, 7 /DATED, THE 19 TH JANUARY, 2017. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A) 4. 2 ;3 /CIT, 5. 9< .3 /DR 6. =% > /GF.