V KARTHIKEYAN, ERODE V. ACIT, CIRCLE-1, ERODE

ITA 3211/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8188 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHASHRI
• Assessee Lawyers: S SRIDHAR
• Keywords: Principle of natural justice
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . . , ! ' # , $ #% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NOS.3210 & 3211/CHNY/2018 & '& /ASSESSMENT YEAR: 2013-14 & 2014-15 SHRI V. KARTHIKEYAN, 15, YAMUNAI STREET, VEERAPPANCHATRAM, ERODE 638 001. VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, ERODE. [PAN: AQWPK 3962B] ( () /APPELLANT) ( *+() /RESPONDENT) () , - / APPELLANT BY : SHRI S.SRIDHAR, ADVOCATE *+() , - /RESPONDENT BY : MS. SUBHASHRI, JCIT . , /$ /DATE OF HEARING : 04.03.2019 01' , /$ / DATE OF PRONOUNCEMENT : 27.03.2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER : THESE TWO APPEALS FILED BY THE ASSESSEE-COMPANY DI RECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-3, COIMBATORE (HEREINAFTER CALLED AS CIT(A)) DATED 2 5.09.2018 FOR THE ASSESSMENT YEARS (AYS) 2013-14 & 2014-15. 2. THE APPELLANT RAISED THE FOLLOWING GROUNDS OF AP PEAL IN ITA NO.3210/CHNY/2018 FOR ASSESSMENT YEAR 2013-14: 1) THE ORDER OF THE LEARNED CIT(A) IS ERRONEOUS AND BAD IN 1AWAND AGAINST THE PRINCIPLES OF NATURAL JUSTICE. ITA NOS.3210 & 3211/CHNY/2018 (AYS: 2013-14 & 2014- 15) :- 2 -: 2) THE LEARNED CIT(A) ERRED IN NOT CONSIDERING THE GROUNDS OF APPEAL AND WRITTEN SUBMISSIONS IN PROPER PERSPECTIVE. 3) WHILE THE CLAIM OF THE APPELLANT OF AGRICULTURAL INCOME NOR HIS EXPLANATION FOR THE ABOVE HAVE NOT BEEN PROVED TO B E FALSE BY THE ASSESSING OFFICER AND WHEN THE APPELLANT SUBMITTED HIS INABILITY TO FILE EVIDENCES AND AGREED FOR THE ADDITION FOR THE ABOVE , THE LEARNED CIT (A) ERRED IN SUSTAINING THE PENALTY. 4) THE LEARNED CIT (A) ERRED IN NOT CONSIDERING THE SHEER NON-APPLICATION OF MIND ON THE PART OF THE ASSESSING OFFICER, SINCE THE ASSESSING OFFICER LEVIED PENALTY FOR CONCEALMENT OF PARTICULARS OF IN COME, WHILE HE INITIATED PENALTY PROCEEDINGS ON BOTH LIMBS-NOTICE COPY ENCLO SED. 5) THE LEARNED CIT (A) ERRED IN NOT DECIDING THE IS SUE OF PENALTY U/S.271(L)(C) IN THE CONTEXT OF VALIDITY OF NOTICE SO ISSUED. AND FOR OTHER REASONS THAT MAY BE ADDUCED AT THE TI ME OF HEARING, YOUR APPELLANT PRAYS THAT THE APPEAL BE ADMITTED, CONSID ERED AND JUSTICE BE RENDERED. 3. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE M ATERIAL ON RECORD. THE FACTS OF THE PRESENT CASES ARE IDENTIC AL TO THE FACTS IN THE CASE OF V. SARAVANAKUMAR VS. ASST. CIT IN ITA NO.32 09/CHNY/2018 FOR ASSESSMENT YEAR 2013-14, WHEREIN WE HELD THAT THE P ENALTY U/S. 271(1)(C) OF THE ACT IS NOT LEVIABLE AFTER CONSIDER ING THE FACTS AND RIVAL SUBMISSIONS OF PARTIES. ACCORDINGLY, WE DIRECT THE AO TO DELETE THE PENALTY LEVIED U/S. 271(1)(C) OF THE ACT. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED. ORDER PRONOUNCED ON THE 27 TH DAY OF MARCH, 2019 IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ! ' # ) (INTURI RAMA RAO) $ /ACCOUNTANT MEMBER /CHENNAI, 2 /DATED: 27 TH MARCH, 2019. EDN, SR. P.S ITA NOS.3210 & 3211/CHNY/2018 (AYS: 2013-14 & 2014- 15) :- 3 -: , */34 54'/ /COPY TO: 1. () /APPELLANT 2. *+() /RESPONDENT 3. . 6/ ( )/CIT(A) 4. . 6/ /CIT 5. 47 */ /DR 6. & 8 /GF