Chokkaiyan Karthickeyan & Co., Salem V. ACIT, Salem

ITA 340/CHNY/2015

• Counselvise Citation: 34021714 RSA 2015
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 09-02-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: T S LAKSHMIVENKATARAMAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NO.340/MDS/2015 / ASSESSMENT YEAR : 2006-07 M/S CHOKKAIYAN KARTHICKEYAN & CO. 13 HIG QUARTERS MATHIYANKUTTAI METTUR DAM SALEM (DIST.) VS. THE ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE III SALEM [PAN AADFC 7798 J] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : SHRI T.S.LAKSHMI VENKATARAMAN, FCA /RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT / DATE OF HEARING : 13-05-2015 ! / DATE OF PRONOUNCEMENT : 29-05-2015 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) SALEM, DA TED 30.12.2014 AND PERTAINS TO ASSESSMENT YEAR 2006-07. ITA NO.340/15 :- 2 -: 2. SHRI T.S. LAKSHMI VENKATRAMAN, LD. REPRESENTATIVE F OR THE ASSESSEE SUBMITTED THAT THE PARTNER OF THE ASSESS EE-FIRM SHRI V. CHOKKIYAN PASSED AWAY ON 1.8.2011. THE INCOME-TAX MATTERS WERE MANAGED BY HIS WIFE SMT. HAMSAVALLI AND HIS SON SHR I V.C. RAJASEKAR. ACCORDING TO THE LD. REPRESENTATIVE, IN VIEW OF THE UNTIMELY DEMISE OF SHRI CHOKKIYAN, HIS WIFE AND HIS SON HAVE TO TAKE C ARE OF THE BUSINESS. ACCORDING TO THE LD. REPRESENTATIVE, THE PARTNERS WIFE SMT. HAMSAVALLI AND SON SHRI V.C.RAJASEKAR WERE NOT EXPOSED TO BUSI NESS AND INCOME- TAX MATTERS THEREFORE, THEY COULD NOT PROPERLY PROS ECUTE THE MATTER BEFORE THE LOWER AUTHORITIES. IN FACT, THEY COULD NOT APPEAR BEFORE THE CIT(A) IN THE COURSE OF APPELLATE PROCEEDINGS. THE REFORE, ACCORDING TO THE LD. REPRESENTATIVE, ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE LOWER AUT HORITIES. 3. THE LD. REPRESENTATIVE PLACED HIS RELIANCE ON THE J UDGMENT OF MADRAS HIGH COURT IN THE CASE OF RAVI PRAKASH K HEMKA & OTHERS VS ITAT & ANOTHER [2007] 288 ITR 362. 4. ON THE CONTRARY, SHRI A.V. SREEKANTH, LD. DEPARTMEN TAL REPRESENTATIVE SUBMITTED THAT THE PARTNER SHRI CHOK KIYAN EXPIRED ON 1.8.2011, BUT THE APPELLATE ORDER WAS PASSED ON 30. 12.2014 I.E ALMOST AFTER A PERIOD OF THREE YEARS. THEREFORE, IT CANNO T BE SAID THAT SMT. ITA NO.340/15 :- 3 -: HAMSAVALLI, WIFE AND SHRI V.C.RAJASEKAR, SON OF PAR TNER WERE NOT EXPOSED TO BUSINESS AND INCOME-TAX MATTERS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACT THAT SHRI CHOKKIYAN, ONE OF THE PARTNER OF THE FIRM WAS LOOKI NG AFTER THE BUSINESS OF THE PARTNERSHIP FIRM AND OTHER TAX MATT ERS IS NOT IN DISPUTE. IT IS ALSO NOT IN DISPUTE THAT SHRI CHOKK IYAN EXPIRED ON 1.8.2011. THEREFORE, SMT. HAMSAVALLI, WIFE HAS TO T AKE CARE OF THE BUSINESS OF THE FIRM WITH THE ASSISTANCE OF HER SON SHRI V.C.RAJASEKAR. IN THOSE CIRCUMSTANCES, THIS TRIBUNAL IS OF THE CON SIDERED OPINION THAT GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO REP RESENT THE MATTER BEFORE THE LOWER AUTHORITIES MAY NOT PREJUDICE THE INTEREST OF REVENUE. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIV ING ONE MORE OPPORTUNITY TO THE ASSESSEE WOULD PROMOTE THE CAUS E OF JUSTICE AND MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN AN Y WAY. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RE-CONSIDERED BY THE ASSESSING OFFICER. ACCORDINGL Y, THE ORDERS OF THE LOWER AUTHORITIES ARE SET ASIDE AND THE ENTIRE ISSU E IS REMITTED BACK TO THE FILE OF ASSESSING OFFICER. THE ASSESSING OFFIC ER SHALL RECONSIDER THE ISSUE AFRESH IN THE LIGHT OF THE MATERIAL THAT MAY BE FILED BY THE ASSESSEE AND THEREAFTER DECIDE THE SAME IN ACCORDAN CE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF HEARING TO THE AS SESSEE. ITA NO.340/15 :- 4 -: 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 29 TH OF MAY, 2015, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 29 TH MAY, 2015 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF