ACIT, CHENNAI V. M/s. Clarion Wind Farm Pvt. Ltd., CHENNAI

ITA 3156/CHNY/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5121 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 08-05-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 15-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N GOPI KRISHNA
• Assessee Lawyers: R SIVARAMAN
• Keywords: Additional evidence

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , !' .$%$&, ( ') BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ./ ITA NO.3156/CHNY/2016 & +& / ASSESSMENT YEAR : 2011-12 & ./ ITA NO.37/CHNY/2017 & +& / ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2), CHENNAI - 600 034. V. M/S CLARION WIND FARM PVT. LTD., 4 TH FLOOR, SIGAPI ACHI BUILDING, 18/3, RUKMANI LAKSHMIPATHY ROAD, EGMORE, CHENNAI - 600 008. PAN : AADCC 4348 P (-./ APPELLANT) (/0-./ RESPONDENT) -. 1 2 / APPELLANT BY : SHRI N. GOPIKRISHNA, JCIT /0-. 1 2 / RESPONDENT BY : SHRI R. SIVARAMAN, ADVOCATE 3 1 4( / DATE OF HEARING : 21.06.2018 56+ 1 4( / DATE OF PRONOUNCEMENT : 26.06.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: BOTH THE APPEALS OF THE REVENUE ARE DIRECTED AGA INST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) -1, CHENNAI, FOR THE ASSESSMENT YEARS 2011-12 AND 2012- 13. SINCE 2 I.T.A. NO.3156/CHNY/16 I.T.A. NO.37/CHNY/17 COMMON ISSUE ARISES FOR CONSIDERATION IN BOTH THE A PPEALS, WE HEARD THESE APPEALS TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 2. SHRI N. GOPIKRISHNA, THE LD. DEPARTMENTAL REPRES ENTATIVE, SUBMITTED THAT THE ASSESSEE HAS FILED ADDITIONAL MA TERIAL BEFORE THE CIT(APPEALS) IN THE FORM OF MEMORANDUM OF UNDERSTAN DING, COPY OF ARBITRATION TRIBUNAL ORDER AND ACCOUNT COPY OF M/S SOUNDARRAJA MILLS, ETC. ACCORDING TO THE LD. D.R., THE CIT(APPEALS) WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSING OFFICER, ADMITTED THE SAME AND ALLOWED THE CLAIM OF THE ASSESSEE. REFERRING TO RULE 46A OF IN COME-TAX RULES, 1962, THE LD. D.R. SUBMITTED THAT WHEN THE ASSESSEE FILED ADDITIONAL MATERIAL, AN OPPORTUNITY OUGHT TO HAVE BEEN GIVEN TO THE ASSE SSING OFFICER TO CONTROVERT THE CONTENTIONS OF THE ADDITIONAL MATERI AL FILED BY THE ASSESSEE. SINCE SUCH AN OPPORTUNITY WAS NOT GIVEN, ACCORDING TO THE LD. D.R., THE MATTER MAY BE REMITTED BACK TO THE FILE O F THE ASSESSING OFFICER. 3. WE HEARD SHRI R. SIVARAMAN, THE LD.COUNSEL FOR T HE ASSESSEE ALSO. IT IS AN UNDISPUTED FACT THAT THE ASSESSEE F ILED ADDITIONAL MATERIAL BEFORE THE CIT(APPEALS) TO SUPPORT ITS CLAIM. THE CIT(APPEALS) WITHOUT GIVING ANY OPPORTUNITY, HAS ALLOWED THE CLAIM OF TH E ASSESSEE ON THE BASIS OF THE SAID ADDITIONAL MATERIAL. WE HAVE CAR EFULLY GONE THROUGH THE PROVISIONS OF RULE 46A OF THE INCOME-TAX RULES, 196 2. WHEN THE CIT(APPEALS) ADMITTED ADDITIONAL EVIDENCE FILED BY THE ASSESSEE, AN 3 I.T.A. NO.3156/CHNY/16 I.T.A. NO.37/CHNY/17 OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSING OFFICE R TO EXAMINE THE GENUINENESS OF THE SAME. SINCE SUCH AN OPPORTUNITY WAS NOT GIVEN, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE IS A CLEAR VIOLATION OF RULE 46A. THEREFORE, THE MATTER NEEDS TO BE RE-EXAMINED BY THE ASSESSING OFFICER. ACCORDINGLY, ORDERS OF BOTH THE AUTHORITI ES BELOW ARE SET ASIDE AND THE ENTIRE ISSUE RAISED BY THE ASSESSEE IS REMI TTED BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL RE-EXAMINE THE MATTER ON THE BASIS OF THE MATERIAL THAT MAY BE FILED BY T HE ASSESSEE AND THEREAFTER DECIDE THE ISSUE AFRESH IN ACCORDANCE WI TH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 26 TH JUNE, 2018 AT CHENNAI. SD/- SD/- ( !' .$%$&) ( . . . ) (ABRAHAM P. GEORGE) (N.R.S. GANES AN) ( / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 26 TH JUNE, 2018. KRI. 4 I.T.A. NO.3156/CHNY/16 I.T.A. NO.37/CHNY/17 1 /49: ;:+4 /COPY TO: 1. -. /APPELLANT 2. /0-. /RESPONDENT 3. 3 <4 () /CIT(A)-1, CHENNAI 4. PRINCIPAL CIT, CHENNAI-1, CHENNAI 5. := /4 /DR 6. >& ? /GF.