Mrs. N.Vaishnavipriya, Thanjavur V. ACIT, Coimbatore

ITA 397/CHNY/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 51901 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-09-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 03-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS
• Assessee Lawyers: V CHANDRASEKARAN
• Keywords: Opportunity of being heard
• Section: 234B; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA NO.397(MDS)/2011 ASSESSMENT YEAR: 2007-08 MRS. N.VAISHNAVIPRIYA, 133A, PALANI ROAD, UDUMALPET-642 128. PAN ACYPV6202F. VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, SALARY CIRCLE I, COIMBATORE (APPELLANT) (RESPONDENT) ITA NO.398(MDS)/2011 ASSESSMENT YEAR : 2007- 08 SHRI V.VIVEK, T HE ASSISTANT COMMISSIONER 133A, PALANI ROAD, VS. OF INCOME -TAX, UDUMALPET-642 128. SALARY C IRCLE I, PAN AAATV2125K. COIMBATORE . (APPELLANT) (RESPONDENT) APPELLANTS BY : SHRI V. CHANDRASEKARAN, FCA. RESPONDENT BY : SHRI SHAJ I P JACOB, IRS, SR.DR. DATE OF HEARING : 19 TH SEPTEMBER, 2011 DATE OF PRONOUNCEMENT : 19 TH SEPTEMBER, 2011 - - ITA NOS.397 & 398 OF 2011 2 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THESE TWO APPEALS ARE FILED BY THE ASSESSEES. TH E RELEVANT ASSESSMENT YEAR IS 2007-08. THE APPEALS A RE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME-TA X(APPEALS)- II AT COIMBATORE DATED 13-12-2010. 2. THESE TWO APPEALS WERE ORIGINALLY DISMISSED BY THE TRIBUNAL THROUGH THEIR ORDERS DATED 18-5-2011 ON TH E GROUND OF NON PROSECUTION. THEREAFTER THE ASSESSEES FILED RE STORATION PETITIONS IN M.P. NOS.149 AND 150(MDS)/2011, PRAYIN G FOR RECALLING THE EARLIER ORDERS AND HEAR THE APPEALS A FRESH ON MERITS. THE MISCELLANEOUS PETITIONS FILED BY THE A SSESSEES WERE ALLOWED BY THE TRIBUNAL IN THE COURSE OF HEARING HE LD ON 16-9-2011 AND RECALLED THE APPEALS FOR HEARING AND POSTING THE MATTERS FOR TO-DAY. 3. IN BOTH THE APPEALS THE ISSUE IS COMMON THAT TH E COMMISSIONER OF INCOME-TAX(APPEALS) HAS NOT GIVEN A NY FINDING - - ITA NOS.397 & 398 OF 2011 3 ON THE ISSUE OF CHARGING OF INTEREST UNDER SECTIONS 234B AND 234C READ WITH SECTION 210 IN RESPECT OF INCOME ADD ED UNDER SECTION 68. IT IS THE ARGUMENT OF THE ASSESSEES TH AT THE ADDITION MADE UNDER SECTION 68 CROPS UP FOR THE FIRST TIME I N THE COURSE OF ASSESSMENTS AND THEREFORE ESTIMATION OF THE SAME FO R THE PURPOSE OF ADVANCE TAX DID NOT ARISE. ULTIMATELY I T IS THE PRAYER OF THE ASSESSEES THAT THE INTEREST LEVIED UNDER SEC TIONS 234B AND 234C BE DELETED. 4. WE FIND THAT THIS ISSUE, EVEN THOUGH RAISED BEF ORE THE COMMISSIONER OF INCOME-TAX(APPEALS), HAS NOT BE EN ADJUDICATED BY HIM. THEREFORE, THESE FILES ARE REM ITTED BACK TO THE COMMISSIONER OF INCOME-TAX(APPEALS) FOR ADJUDIC ATING THE QUESTION OF LEVYING OF INTEREST UNDER SECTIONS 234B AND 234C. THE COMMISSIONER OF INCOME-TAX(APPEALS) IS DIRECTED TO HEAR THE ISSUE AFRESH AND PASS ORDERS IN ACCORDANCE WITH LAW AFTER GIVING AN EFFECTIVE OPPORTUNITY OF BEING HEARD TO T HE ASSESSEES. 5. IN RESULT, THESE TWO APPEALS ARE TREATED AS ALL OWED FOR STATISTICAL PURPOSES. - - ITA NOS.397 & 398 OF 2011 4 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON MONDAY, THE 19 TH OF SEPTEMBER, 2011 AT CHENNAI. SD/- SD/- (GEORGE MATHAN) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 19 TH SEPTEMBER, 2011. V.A.P. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT (4) CIT(A) (5) D.R. (6) G.F.