N.Ganesan, Madurai V. ITO, Madurai

ITA 453/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90277 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: C MARUTHAPPAN
• Section: 144

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHE NNAI , . ! ! ! ! , ' ' ' ' #$ #$ #$ #$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER ./ I.T.A.NO.453/MDS/2015 ' ! %! / ASSESSMENT YEAR :2011-12 SHRI N. GANESAN, VEERAPANDI ROAD, OOMACHIKULAM, THIRUMALPURAM (P.O.), MADURAI 625 014. [PAN: AJRPG1602L] VS. THE INCOME TAX OFFICER, WARD I(1), MADURAI. ( &' &' &' &' /APPELLANT ) ( ()&' ()&' ()&' ()&' / RESPONDENT ) &' * + / APPELLANT BY : SHRI C. MARUTHAPPAN, C.A. ()&' * + / RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT * , / DATE OF HEARING : 07.04.2015 -.% * , /DATE OF PRONOUNCEMENT : 23.04.2015 / / / / / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 2, MADURAI, DA TED 12.02.2015 RELEVANT TO THE ASSESSMENT YEAR 2011-12. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE I S A TRANSPORT OPERATOR. HE HAS FILED THE RETURN OF INCOME BY DECLARING TOTA L INCOME OF .2,37,759/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND AFTER DUE PROCESS, I.T. I.T. I.T. I.T.A. A.A. A. NO NONO NO. .. .453 453453 453/M/ /M/ /M/ /M/1 11 15 55 5 2 THE ASSESSMENT WAS COMPLETED UNDER SECTION 144 OF T HE INCOME TAX ACT. BEFORE THE ASSESSING OFFICER OR EVEN BEFORE THE LD. CIT(A), THE ASSESSEE HAS NOT FILED ANY DETAILS WITH REGARD TO TRANSPORT OPER ATION. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THE ASSESSEE WAS SUFFERING FROM HEART DISEASE AND THEREFORE, HE WAS NOT ABLE TO FIL E ANY DETAILS BEFORE THE AUTHORITIES BELOW AND TO THIS EFFECT, THE LD. COUNS EL FOR THE ASSESSEE HAS FILED DISCHARGE SUMMARY OF MEENAKSHI MISSION HOSPITAL & R ESEARCH CENTRE. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED ALL THE DETA ILS BEFORE US AND SUBMITTED THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNI TY MAY BE GIVEN TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THA T SUFFICIENT OPPORTUNITIES WERE GIVEN TO THE ASSESSEE AND SUPPOR TED THE ORDERS OF AUTHORITIES BELOW. 4. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. THE LD. CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SINCE THE ASSESSEE WAS UNDER MED ICAL TREATMENT, HE WAS UNABLE TO SUBMIT THE DETAILS BEFORE AUTHORITIES BEL OW AND FILED ALL DETAILS BEFORE US INCLUDING DISCHARGE SUMMARY OF MEENAKSHI MISSION HOSPITAL & RESEARCH CENTRE. HENCE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE ASSESSING OFFICER TO EXAMINE THE DETAILS AND DECIDE THE ISSUE DE NOVO IN ACCORDANCE WITH LAW. I.T. I.T. I.T. I.T.A. A.A. A. NO NONO NO. .. .453 453453 453/M/ /M/ /M/ /M/1 11 15 55 5 3 THE ASSESSEE IS ALSO DIRECTED TO FILE ALL THE DETAI LS BEFORE THE ASSESSING OFFICER TO EXAMINE THE ISSUE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THURSDAY, THE 23 RD OF APRIL, 2015 AT CHENNAI. SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 23.04.2015 VM/- / * (',01 21%, /COPY TO: 1. &' / APPELLANT, 2. ()&' / RESPONDENT, 3. 3 ( ) /CIT(A), 4. 3 /CIT, 5. 14 (',' /DR & 6. 5! 6 /GF.