SHRI L. NACHIAPPAN, KARAIKUDI V. ITO, WARD-2, KARAIKUDI

ITA 2896/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7156 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं डॉ एम एल मीना, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2896/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year: 2012-13 Shri L. Nachiappan, No.4, NNL Building, Church First Street, T.T. Nagar, Karaikudi – 630 001. PAN: AAXPN 9951G v. The Income Tax Officer, Ward-2, Karaikudi (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri G. Baskar, Advocate & Shri I. Dinesh, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR. V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 09.03.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 10.03.2022 आदेश /O R D E R PER BENCH: This appeal by the assessee is arising out of the order of the Learned Commissioner of Income Tax (Appeals)-1, Madurai in IA No.0016/2015-16 dated 20.08.2019 for the assessment year 2012-13. The assessment was framed by the ITO, Ward -2, Karikudi for the assessment year 2012-13 u/s. 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide order dated 31.03.2015. 2 I.T.A. No.2896/Chny/2019 2. At the outset, the ld.counsel for the assessee took us through Ground No.1.2 which reads as under:- “1.2 The order of CIT(A) is a non-speaking order and is merely a reiteration of the Assessment Order with no individual findings and application of mind.” 3. The ld.counsel for the assessee took us through the findings of CIT(A) in para 6 which reads as under:- “6. I have considered the written submission made by the authorized representative and the assessment order. The appellant has not produced any documentary either before Assessing Officer or before me that the lands in question were used for agricultural activity during two years preceding the date of acquisition. In my considered view, the appellant does not fulfill the conditions laid down u/s. 10(37) of the Income Tax Act and hence is found not to be eligible for exemption for the compensation receipts in respect of the compulsory acquisition of land made by NHAI. Hence, no interference is called for in the assessment order passed by the Assessing Officer. The grounds of appeal are not maintainable. 3.1 The ld.counsel for the assessee stated that the CIT(A) simpliciter reproduced the assessment order in para 5, but has not adjudicated the issue whether the assessee is eligible for exemption for the compensation receipts in regard to compulsory acquisition of land by National Highways Authority of India. The ld.counsel stated that entire details i.e., acquisition order, land records of revenue officer i.e., land acquisition officer, approvals and survey conducted by NHAI are filed before AO as well as CIT(A). The AO has completely discussed but reached to a wrong conclusion. He stated that CIT(A) has not at all 3 I.T.A. No.2896/Chny/2019 adjudicated the issue and simpliciter confirmed the action of AO. Hence, he requested that the matter may be restored back to the file of CIT(A). The ld.Senior DR could not controvert the arguments made by the ld.counsel for the assessee. 4. After hearing ld. Counsel for the assessee as well as ld. Senior DR, we noted that the CIT(A) has passed ex-parte order and that to a non-speaking order. Hence, we restore the matter back to the file of the CIT(A) for fresh adjudication and for passing a speaking order. This issue of assessee’s appeal is set aside to the file of CIT(A) and allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the court on 10 th March, 2022 at Chennai. Sd/- (डॉ एम एल मीना) (Dr. M.L. MEENA) लेखा सद᭭य /ACCOUNTANT MEMBER Sd/- (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 10 th March, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.