Abitha Banu, CHENNAI V. ITO, CHENNAI

ITA 2936/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96098 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 23-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2014
• Court: TRIBUNAL
• Department Lawyers: V DSREEKANTHJCIT
• Assessee Lawyers: D ANAND
• Keywords: Unexplained cash credit; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , ! , ' #$ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO.2936 /MDS./2014 ( / ASSESSMENT YEAR :2009-10) MRS.ABITHA BANU, 26,ANDERSON STREET, CHENNAI 600 001. VS. THE INCOME TAX OFFICER, BUSINESS WARD VIII(1), CHENNAI. PAN ADPPA 3591 A ( () / APPELLANT ) ( %*() / RESPONDENT ) / APPELLANT BY : MR.D.ANAND ADVOCATE / RESPONDENT BY : MR.V.DSREEKANTH,JCIT, D.R / DATE OF HEARING : 23.09.2015 /DATE OF PRONOUNCEMENT : 29.09.2015 + / O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED B Y THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A)-III, CHE NNAI DATED 26.09.2014 IN ITA NO.336/CIT(A)-III/2013-14 P ASSED UNDER SEC.143(3) READ WITH SECTION SEC. 250 OF THE ACT. ITA NO.2936 /MDS/2014 2 2. THE ASSESSEE HAS RAISED SIX ELABORATE GROUNDS I N HER APPEAL, HOWEVER THE CRUX OF THE ISSUE IS THAT THE ASSESSEE IS AGGRIEVED BY THE ORDER OF THE LD. CIT (A) FOR HAVING CONFIRMED T HE ORDER OF THE LD. ASSESSING OFFICER WHO HAD DISALLOWED CERTAIN EXPEND ITURES AND ALSO MADE ADDITION TOWARDS UNEXPLAINED CASH CREDIT U/S.6 8 OF THE ACT AND INTEREST ON BANK DEPOSITS 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESS EE IS AN INDIVIDUAL, FILED HER INCOME-TAX RETURN FOR THE ASS ESSMENT YEAR 2009- 10 DISCLOSING INCOME OF ` 1,77,160. SUBSEQUENTLY, THE CASE WAS SELECTED FOR SCRUTINY UNDER CASS (COMPUTER ASSISTED SELECTIVE SCRUTINY) AND THE ASSESSMENT U/S.143(3) WAS COMPLET ED ON 31.03.2009 WHEREIN THE LD.A.O MADE CERTAIN ADDITION S. 4. AT THE OUTSET, LD. A.R. SUBMITTED BEFORE US THA T THE LD. CIT (A) HAD PASSED AN EXPARTE ORDER WITHOUT AFFORDING SUFFI CIENT OPPORTUNITY TO THE ASSESSEE OF BEING HEARD WHICH IS GROSSLY IN VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. HE THEREFORE PLEADED THAT THE APPEAL MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT (A) TO CONSIDER THE APPEAL ITA NO.2936 /MDS/2014 3 AFRESH AND TO PASS APPROPRIATE ORDER AFTER GIVING S UFFICIENT OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. LD. D.R STOUTLY OP POSED TO THE SUBMISSIONS OF THE LD. A.R AND PLEADED THAT THE LD. CIT(A) HAD GRANTED SUFFICIENT OPPORTUNITY TO THE ASSESSEE OF B EING HEARD AND HENCE THE APPEAL NEED NOT BE REMITTED BACK TO THE L D.CIT(A), INSTEAD THE SAME MAY BE HEARD BY THE BENCH AND DISPOSED OFF ON MERITS. 4. AFTER HEARING BOTH SIDES AND PERUSING THE MATER IALS ON RECORDS AND THE ORDER PASSED BY THE LD. CIT (A), IT IS EVID ENT THAT LD. CIT (A) HAD PASSED AN EXPARTE ORDER. THE NUMBER OF OPPORTU NITIES GRANTED TO THE ASSESSEE BY THE LD. CIT (A) FOR HEARING THE APPEAL IS NOT ON RECORD BEFORE US. IN THESE CIRCUMSTANCES, IN THE IN TEREST OF JUSTICE WE DO NOT HAVE ANY OTHER CHOICE BUT TO REMIT BACK THE APPEAL OF THE ASSESSEE TO THE FILE OF THE LD. CIT (A) FOR FRESH C ONSIDERATION. ACCORDINGLY WE HEREBY REMIT BACK THE APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT (A) FOR DENOVO CONSIDERATION WITH D IRECTION TO PASS APPROPRIATE ORDER AS PER MERIT AND LAW AFTER AFFORD ING SUFFICIENT OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. WE ALSO HEREBY DIRECT THE ASSESSEE TO CO-OPERATE WITH THE LD.CIT(A) IN HIS PR OCEEDINGS IN ORDER ITA NO.2936 /MDS/2014 4 TO EXPEDITE HIS ORDER FAILING WHICH THE LD.CIT(A) S HALL BE AT LIBERTY TO PASS APPROPRIATE ORDER ON MERITS AND AS PER LAW BAS ED ON THE MATERIALS ON RECORD. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED ON 29 TH SEPTEMBER, 2015 AT CHENNAI. SD/- SD/- ( ' #$ % ) ((CHALLA NAGENDRA PRASAD) ( . ) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 29 TH SEPTEMBER, 2015. K S SUNDARAM. !'## $%#&% /COPY TO: # 1. /APPELLANT 2. /RESPONDENT 3. # '#() /CIT(A) 4. # ' /CIT 5. %*+# , /DR 6. +-#. /GF