SHRI PERUMAL BATMANADANE, PONDICHERRY V. ITO, WARD-1, PONDICHERRY

ITA 2895/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2684 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 16-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Unexplained cash credit
• Section: 147; 68; 144

Judgement Text

, /SMC , IN THE INCOME TAX APPELLATE TRIBUNAL A/SMC BENCH, CHENNAI , , $ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO.2895/CHNY/2019 / ASSESSMENT YEAR : 2011-12 SHRI. PERUMAL BATMANADANE, NO. 51, SUBRAMANI SWAMY KOIL STREET, MUTHIALPET, PONDICHERRY 605 003. [PAN: AJHPB 9528Q] VS. THE INCOME TAX OFFICER, WARD 1, PONDICHERRY. ( / APPELLANT) ( %&' /RESPONDENT ) '( / APPELLANT BY : SHRI. S. SRIDHAR, ADVOCATE %&'( / RESPONDENT BY : SHRI. A R V SREENIVASAN, JCIT ( /DATE OF HEARING : 21.01.2020 ( /DATE OF PRONOUNCEMENT : 10.03.2020 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)- PUDUCHERRY, IN ITA NO. 219/CI T(A)-PDY/2018-19 DATED 26.09.2019 FOR ASSESSMENT YEAR 2011-12. :-2-: ITA NO.2895/CHNY/2019 2. SHRI. S. PERUMAL BATMANADANE, THE ASSESSEE, AN I NDIVIDUAL HAS NOT FILED HIS RETURN OF INCOME FOR ASSESSMENT YEAR 2011 -12. DURING THE ASSESSMENT YEAR, THE ASSESSEE MADE CASH DEPOSITS IN HIS SAVINGS BANK ACCOUNT. TO VERIFY THE SOURCES, THE AO INITIATED P ROCEEDINGS U/S. 147 AND COMPLETED THE RE-ASSESSMENT U/S. 144 R.W.S. 147 BY TREATING THE CASH DEPOSITS AS AN UNEXPLAINED CASH CREDIT U/S. 68 . AGGRIEVED, THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A). THE LD . CIT(A) DISMISSED THE ASSESSEES APPEAL. AGGRIEVED AGAINST THAT ORDER, T HE ASSESSEE FILED THIS APPEAL. 3. THE LD. AR PLEADED THAT THE LD. CIT(A) DISMISSED THE APPEAL WITHOUT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE AND PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE BEFORE THE LD. CIT(A) SO THAT THE ISSUES ARE DECIDED ON MERITS, IN THE INTERESTS OF JUSTICE. PER CONTRA, THE LD. DR SUBMITTED THAT THE LD. CIT(A) POSTED THE CASE FOR HEARING FOR MORE THAN TWO OPPORTUNITIES, T HE ASSESSEE HAS NOT FILED EVEN LETTERS SEEKING ADJOURNMENTS. THEREFORE , THE LD. CIT(A) PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING THE CASE AND HENCE, ON THE BASIS OF MATERIAL AVAILABLE DISMISSED THE ASSESSEES APPEAL. THUS, HE SUPPORTED THE ORDERS OF THE LD. CIT(A) AND THE AO. :-3-: ITA NO.2895/CHNY/2019 4. WE HEARD THE RIVAL SUBMISSIONS AND GONE THR OUGH THE RELEVANT MATERIAL. SINCE THE ASSESSEE HAS FAILED TO PURSUE THE APPEAL BEFORE THE LD. CIT(A), THE LD. CIT(A) DISMISSED THE APPEAL. S INCE THE ASSESSEE PLEADS ONE MORE OPPORTUNITY BEFORE THE LD. CIT(A) F OR DECIDING THE ISSUES ON MERIT, WE DEEM IT FIT TO REMIT THE ISSUES BACK TO THE FILE OF LD. CIT(A) FOR A FRESH EXAMINATION SUBJECT TO A COST OF RS. 10,000/- ON THE ASSESSEE, WHO SHALL PAY THE SAME TO THE PRIME MINIS TER NATIONAL RELIEF FUND (PMNRF). SUBJECT TO THE ASSESSEE DEPOSITING R S. 10,000/-, TO THE PMNRF AND PRODUCING THE COPY OF THE RECEIPT THEREOF BEFORE THE LD. CIT(A), THE LD. CIT(A) WOULD POST THE CASE FOR HEAR ING. THE ASSESSEE SHALL PLACE RELEVANT MATERIAL BEFORE THE LD. CIT(A) AND ACTIVELY PURSUE HIS APPEAL BEFORE THE LD. CIT(A) IN ACCORDANCE WITH LAW . THE LD. CIT(A), ON DUE EXAMINATION OF THEM AND AFTER AFFORDING DUE OPP ORTUNITY TO THE ASSESSEE/AO, AS THE CASE MAY BE, SHALL DECIDE THE I SSUES IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSE SSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. :-4-: ITA NO.2895/CHNY/2019 ORDER PRONOUNCED ON TUESDAY, 10 TH MARCH, 2020 AT CHENNAI. SD/- ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED: 10 TH MARCH, 2020 JPV (%2343 /COPY TO: 1. ' / APPELLANT 2. %&' /RESPONDENT 3. 5 ) ( /CIT(A) 4. 5 /CIT 5. 3% /DR 6. /GF