E.MOHAN, CHENNAI V. ACIT NON CORPORATE CIRCLE 7(1), CHENNAI

ITA 3098/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3287 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N VIJAY KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.3097/CHNY/2018 /ASSESSMENT YEAR: 2008-09 SHRI R.SHANMUGAM, NO.R-23, A2, AMBATTUR INDUSTRIAL ESTATE, ANNA NAGAR, CHENNAI-600 040. VS. THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-7(1), CHENNAI. [PAN: ALPPS 2367 A ] ( & /APPELLANT) ( '(& /RESPONDENT) ./ ITA NO.3098/CHNY/2018 /ASSESSMENT YEAR: 2014-15 SHRI E.MOHAN, NO.31, OFFICERS COLONY, 4 TH CROSS ROAD, MOGAPPAIR, CHENNAI-600 037. VS. THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-7(1), CHENNAI. [PAN: AAGPM 9228 C ] ( & /APPELLANT) ( '(& /RESPONDENT) & ) / APPELLANT BY : MR.N.VIJAY KUMAR, CA '(& ) /RESPONDENT BY : MR.AR.V.SREENIVASAN, JCIT ) /DATE OF HEARING : 14.02.2019 ) /DATE OF PRONOUNCEMENT : 14.02.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE APPEALS FILED BY THE ASSESSEES, ITA NO.3 097/CHNY/2018 IN THE CASE OF SHRI R. SHANMUGAM, AGAINST THE ORDER OF THE COMMISSIONER OF ITA NO.3097 & 3098/CHNY/2018 :- 2 -: INCOME TAX (APPEALS)-7, CHENNAI, IN ITA NO.16/CIT(A )-7/2016-17 DATED 26.09.2018 FOR THE AY 2008-09 AND ITA NO.3098/CHNY /2018 IN THE CASE OF SHRI R. SHANMUGAM, AGAINST THE ORDER OF THE COMM ISSIONER OF INCOME TAX (APPEALS)-7, CHENNAI, IN ITA NO.170/CIT(A)-7/20 16-17 DATED 26.09.2018 FOR THE AY 2014-15. 2. MR. AR.V.SREENIVASAN, JCIT, REPRESENTED ON BEHAL F OF THE REVENUE AND MR.N.VIJAY KUMAR, CA, REPRESENTED ON BEHALF OF THE ASSESSEES. 3. IT WAS SUBMITTED BY LD.AR THAT THE ASSESSEES HAD NOT BEEN GRANTED ADEQUATE OPPORTUNITY TO REPRESENT ITS CASE BEFORE T HE LD.CIT(A). IT WAS A PRAYER THAT THE ASSESSEES MAY BE GRANTED ANOTHER OP PORTUNITY TO REPRESENT BEFORE THE LD.CIT(A). 4. IN REPLY, THE LD.DR SUBMITTED THAT SUBSTANTIAL N UMBER OF OPPORTUNITIES HAD BEEN GIVEN TO THE ASSESSEES AS HA S BEEN EXTRACTED BY THE LD.CIT(A) IN HER ORDERS IN PARA NO.4. IT WAS A SUBMISSION THAT THE ORDERS OF THE LD.CIT(A) WERE LIABLE TO BE UPHELD. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. IT IS NOTICED THAT THE LD.CIT(A) HAS GRANTED SUB STANTIAL OPPORTUNITIES TO THE ASSESSEES AND THE SAME HAVE NOT BEEN PROPERL Y USED BY THE ASSESSEES. HOWEVER, CONSIDERING INTEREST OF NATURA L JUSTICE, THE ISSUES IN ITA NO.3097 & 3098/CHNY/2018 :- 3 -: THESE APPEALS ARE RESTORED TO THE FILE OF THE LD.CI T(A) FOR RE-ADJUDICATION AFTER GRANTING ADEQUATE OPPORTUNITY TO THE ASSESSEE S OF BEING HEARD SUBJECT TO PAYMENT OF RS.10,000/- EACH TO THE PRIME MINISTER NATIONAL RELIEF FUND (PMNRF). 7. IN THE RESULT, BOTH THE APPEALS FILED BY THE AS SESSEES ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES SUBJECT TO THE CON DITION MENTIONED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 14 TH DAY OF FEBRUARY, 2019 IN CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 1 /DATED: 14 TH FEBRUARY, 2019. TLN ) '23 43 /COPY TO: 1. & /APPELLANT 4. 5 /CIT 2. '(& /RESPONDENT 5. 3 ' /DR 3. 5 ( ) /CIT(A) 6. /GF