SMT. DAMAYANTI DEVAKINANDAN HARLALKA, CHENNAI V. ACIT, NCC-10(1), CHENNAI

ITA 3294/CHNY/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0780 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tangible material; Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3294/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year: 2011-12 Smt. Damayanti Devakinandan Harlalka, No.6A, Govindan Street, Ayyavoo Colony, Chennai – 600 029. PAN: AABPH 2694E vs. The ACIT, Non-Corporate Circle -10(1) Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri D. Anand, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 03.08.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 03.08.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-12, Chennai in ITA No.140/CIT(A)-12/2018-19 dated 27.09.2019. The assessment was framed by the ACIT, Non-Corporate Circle – 10(1), Chennai for 2 ITA No.3294/Chny/2019 the assessment year 2011-12 u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 18.12.2018. 2. At the outset, the ld.counsel for the assessee took us through Form No.35 filed before CIT(A) along with statement of facts and grounds of appeal. The ld.counsel for the assessee stated that the specific ground of appeal regarding reopening was raised before CIT(A) i.e., Ground No.2 which reads as under:- “The Ld.AO erred in re-opening the assessment without any additional tangible material to show that income has escaped assessment.” The ld.counsel stated that the CIT(A) has not at all adjudicated the ground of reopening. When a query was put to ld. Senior DR, whether the CIT(A) has adjudicated the ground regarding reopening of assessment, he could not answer. 3. After hearing rival contentions and going through the facts of the case, we are of the view that the issue of reopening is not adjudicated by the CIT(A) and hence, we set aside the order of CIT(A) and remand the matter back to his file for adjudication of reopening first and subsequently on merits again, in case the assessee is able to explain genuineness of transaction, credit worthiness and identity of the parties. In term of the above, the 3 ITA No.3294/Chny/2019 order of CIT(A) is set aside and the matter is remanded back to his file. 4. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 3 rd August, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 3 rd August, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.