M.Lalithkumar, Coimbatore V. ITO, Coimbatore

ITA 324/CHNY/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8866 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 03-08-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 20-02-2013
• Court: TRIBUNAL
• Department Lawyers: DURAI
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . ' # , $ #% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER . /ITA NO. 324/MDS/2013 / ASSESSMENT YEAR : 2005-06 SHRI M. LALITHKUMAR, G.V.JHABAKH, 157, P.M. SWAMY COLONY, COIMBATORE. PAN ABMPL7498J ( /APPELLANT) V. THE INCOME-TAX OFFICER, WARD-III(4), COIMBATORE. RESPONDENT) / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE / RESPONDENT BY : SHRI DURAI PANDIAN, JCIT ! / DATE OF HEARING : 03.08.2016 '# ! / DATE OF PRONOUNCEMENT : 03.08.2016 & / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) DATED 20 .12.2012. - - ITA 324/13 2 2. IN THIS APPEAL, THE ASSESSEE IS CHALLENGING THE ADDITION OF 12,64,200/- U/S.68 OF THE ACT. 3. ORIGINALLY, THE ASSESSEE CAME IN APPEAL BEFORE T HE TRIBUNAL IN ITA NOS.2139 & 2140/MDS/2008. THE TRIB UNAL VIDE ORDER DATED 8.6.2009 REMITTED THE ISSUE BACK TO THE FILE OF THE CIT(APPEALS) WITH THE FOLLOWING OBSERVATIONS: 7. WE HAVE ALSO HEARD LEARNED D.R. AND CONSIDERED THE FACTS AND MATERIAL ON RECORD. IN THE INTEREST OF N ATURAL JUSTICE, WE DEEM IT FIT AND PROPER TO RESTORE THE I SSUE BACK TO THE FILE OF THE CIT(APPEALS) WITH A DIRECTI ON TO MAKE AVAILABLE A COPY OF THE REMAND REPORT RECEIVED FROM THE ASSESSING OFFICER, TO THE ASSESSEE, AND CA LL FOR HIS COMMENTS AND THEN DECIDE THE ISSUE ACCORDING TO LAW, OF COURSE, AFTER GIVING EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRE CTED TO COOPERATE WITH THE ASSESSING OFFICER IN DECIDING THE ISSUE BY PRODUCING NECESSARY DETAILS THAT WOULD BE REQUIRED BY HIM. THUS, THE ASSESSEES QUANTUM APPE AL IS ALLOWED FOR STATISTICAL PURPOSES ONLY. 4. CONSEQUENT TO THIS, THE CASE WAS TAKEN FOR HEAR ING BY THE CIT(APPEALS). THE CIT(APPEALS) FURNISHED THE REMAND REPORT TO THE ASSESSEE AS PER THE DIRECTIONS OF THE TRIBUNAL AND - - ITA 324/13 3 PROVIDED THE ASSESSEE TO APPEAR PERSONALLY ON 22.11 .2012. HOWEVER, THE LD. AR FILED A LETTER DATED 21.11.2012 STATING THAT THE HEARING NOTICE WAS RECEIVED ON 23.11.2012 AND H E IS PREOCCUPIED WITH INCOME-TAX MATTERS BEFORE THE TRIB UNAL. THEREFORE, FRESH LETTER WAS ISSUED ON 29.11.2012 TO THE ASSESSEE AS A FINAL OPPORTUNITY OF HEARING ON 19.12.2012. AS A REPLY TO THIS LETTER, THE ASSESSEE FILED A LETTER IN TAPAL O N 18.12.2012 STATING THAT THE APPEAL MAY BE POSTED FOR HEARING I N JANUARY, 2013. IN VIEW OF THIS BEHAVIOUR OF THE ASSESSEE, THE CIT(APPEALS) OBSERVED THAT THERE IS NO PROPER EVIDE NCE, EXCEPT THE COPIES OF AGREEMENTS TO PROVE HIS CASE AND THE ASSESSEE IS NOT CO-OPERATING WITH THE DEPARTMENT. HENCE, HE DI SMISSED THE APPEAL AND CONFIRMED THE ADDITION MADE U/S.68 OF TH E ACT. 5. BEFORE US, THE LD. AR, SUBMITTED THAT THOUGH THE ASSESSEE HAS NOT APPEARED PERSONALLY, ALL MATERIALS WERE AVA ILABLE WITH THE AO IN SUPPORT OF THE ASSESSEES CASE. FURTHER, HE SUBMITTED THAT THE MONEY HAS BEEN COME FROM HUF AND IT WAS DU LY REFLECTED IN THE BOOKS OF ACCOUNT OF HUF. ACCORDIN G TO HIM, THE CIT(APPEALS) HAS NOT GONE THROUGH THE RECORDS AVAIL ABLE WITH HIM AND ALSO THE COPY OF THE REMAND REPORT SUBMITTE D BY THE - - ITA 324/13 4 AO. HENCE, HE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRODUCE ALL THE REQUISITE EVIDEN CES BEFORE THE CIT(APPEALS). THE LD. DR HAS NOT RAISED ANY OBJECT ION. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. BECAUSE OF NON-APPEARANCE OF THE ASSESS EE IN RESPONSE TO THE NOTICE ISSUED BY THE CIT(APPEALS), HE TOOK A VIEW THAT THERE IS NO EVIDENCE ON RECORD TO SUPPORT THE CASE OF THE ASSESSEE. HOWEVER, THERE IS NO DISCUSSION WHAT SOEVER REGARDING THE MATERIAL AVAILABLE ON RECORD AND REMA ND REPORT SUBMITTED BY THE A.O. IN OUR OPINION, IN ALL FAIRN ESS, IT IS APPROPRIATE TO REMIT THE ISSUE BACK TO THE FILE OF THE CIT(APPEALS). ACCORDINGLY, WE REMIT THIS ISSUE BAC K TO THE FILE OF THE CIT(APPEALS) WITH DIRECTION TO CONSIDER THE ISS UE ON MERIT AFTER PROVIDING ONE OPPORTUNITY TO THE ASSESSEE AND THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE DE PARTMENT AND TO PRODUCE ALL NECESSARY MATERIALS TO SUPPORT HIS C ASE. IF THE - - ITA 324/13 5 ASSESSEE FAILS TO AVAIL THE OPPORTUNITY PROPERLY, T HE CIT(APPEALS) IS AT LIBERTY TO DISPOSE OF THE APPEAL ON MERIT. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON WEDNESDAY, THE 3 RD OF AUGUST, 2016 AT CHENNAI. SD/- SD/- ( $% & ) ( ' ( ) $ ) *%+,-,./01,2345,.62,+778,293 : ;< /JUDICIAL MEMBER ! ;<=>>70.?,.?@A1BA2 ': /CHENNAI, C; /DATED, THE 3 RD AUGUST, 2016. MPO* ;D EFGF /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. H3 /CIT(A) 4. H /CIT 5. FIJ K /DR 6. JLM /GF.