THIRUMANGALAM AGRI PRODUCERS CO-OP MARKETING SOCIETY LTD, Madurai V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE II, Madurai

ITA 442/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3145 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 07-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR ERODE
• Keywords: Opportunity of being heard

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL B SMC BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.442/CHNY/2018 / ASSESSMENT YEAR : 2010-11 THIRUMANGALAM AGRICULTURAL PRODUCERS CO-OPERATIVE MARKETING SOCIETY LTD ., JAWAHAR NAGAR, MADURAI MAIN ROAD, THIRUMANGALAM, MADURAI 625 706. VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II,CENTRAL REVENUE BUILDING, BIBIKULAM, MADURAI 625 002. [PAN AABAT 2138 A ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.S.SRIDHAR,ERODE, ADVOCATE $% ! ' # /RESPONDENT BY : MR.B.SAGADEVAN,JCIT,D.R & ' ' () / DATE OF HEARING : 27 - 08 - 2018 * ' () / DATE OF PRONOUNCEMENT : 27 - 08 - 2018 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-1(I/C), MA DURAI IN APPEAL NO.0081/2012-13 DATED 28.12.2017 FOR THE ASSESSMENT YEAR 2010-11. ITA NO.442/CHNY/2018 :- 2 -: 2. MR.S.SRIDHAR REPRESENTED ON BEHALF OF THE ASSESSEE, AND MR.B.SAGADEVAN REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD.A.R THAT IN THE COURS E OF HEARING BEFORE THE LD.CIT(A), THE ASSESSEE HAD FILED WRITTE N SUBMISSIONS ON TWO OCCASIONS, WHICH HAD NOT BEEN CONSIDERED BY THE LD.CIT(A). IT WAS A SUBMISSION THAT THE LD.CIT(A) HAS CONFIRMED THE ASSESSMENT ORDER WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS FILED BEFORE HIM. IT WAS A SUBMISSION THAT THE SUBMISSIONS OF THE ASSESS EE MAY BE CONSIDERED. 4. IN REPLY, THE LD.D.R SUBMITTED THAT HE HAD NO OB JECTION TO REMIT THE ISSUE IN THIS APPEAL TO THE FILE OF LD. A SSESSING OFFICER FOR RE-ADJUDICATION. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE HA VE ALSO GONE THROUGH THE WRITTEN SUBMISSIONS, WHICH HAVE BE EN FILED BEFORE THE LD.CIT(A). A PERUSAL OF WRITTEN SUBMISSIONS SH OWS THAT VARIOUS DETAILS HAVE BEEN PRODUCED IN THE WRITTEN SUBMISSIO NS. ADMITTEDLY, THE ASSESSMENT ORDER DOES NOT TALK OF VERIFICATION OF T HESE EVIDENCES. IN THESE CIRCUMSTANCES, IN THE INTEREST OF JUSTICE, TH E ISSUE IN THIS APPEAL IS RESTORED TO THE FILE OF LD. ASSESSING OFFICER FO R RE-ADJUDICATION AFTER ITA NO.442/CHNY/2018 :- 3 -: GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 27 TH AUGUST, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 27-08-2018 . K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 4. & 3( / CIT 2. $% ! / RESPONDENT 5. 145 $(6 / DR 3. & 3( () / CIT(A) 6. 57 8' / GF