G Siva kumar, Chennai V. ITO, Internation Taxation Ward 2(2), Chennai

ITA 459/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1576 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 22-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 54F

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.459/CHNY/2019 ) *) / ASSESSMENT YEAR : 2015-16 SHRI G. SIVA KUMAR, NO.2, L BLOCK, PJP GARDEN, 1 ST MAIN ROAD, GANGA NAGAR, VELACHERY, CHENNAI - 600 042. PAN : AYHPS 1530 N V. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD 2(2), CHENNAI - 600 006. (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : NONE ./,- 0 1 / RESPONDENT BY : SHRI SRIDHAR DORA, JCIT 2 0 3% / DATE OF HEARING : 04.06.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 07.06.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -16, CHENN AI, DATED 19.12.2018 AND PERTAINS TO ASSESSMENT YEAR 2015-16. 2. NO ONE APPEARED FOR THE ASSESSEE INSPITE OF SERV ICE OF NOTICE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON TH E ASSESSEE. 2 I.T.A. NO.459/CHNY/19 THEREFORE, WE HEARD THE LD. DEPARTMENTAL REPRESENTA TIVE AND PROCEEDED TO DISPOSE OF THE APPEAL ON MERIT. 3. SHRI SRIDHAR DORA, THE LD. DEPARTMENTAL REPRESEN TATIVE, SUBMITTED THAT THE ASSESSEE PURCHASED LAND IN 1998 FOR 6,30,000/- AND CONSTRUCTED A HOUSE AT A COST OF 10,24,236/-. THE COST OF THE LAND AND THE COST OF CONSTRUCTION COME TO NEARLY 16,54,236/-. HOWEVER, ACCORDING TO THE LD. D.R., THE DETAILS OF CONSTRUCTION WERE NOT FURNISHED BEFORE THE ASSESSING OFFICER. THE AS SESSEE FURNISHED ONLY THE COPY OF SALE DEED WHICH INDICATED THE COST OF THE LAND TO THE EXTENT OF 6,30,000/-. INSPITE OF SHOW CAUSE NOTICE, ACCORDING TO THE LD. D.R., THE ASSESSEE COULD NOT PRODUCE ANY EV IDENCE, THEREFORE, THE ASSESSING OFFICER MADE DISALLOWANCE. SIMILARLY, THE CLAIM OF DEDUCTION UNDER SECTION 54F OF THE INCOME- TAX ACT, 1961 (IN SHORT 'THE ACT') WAS ALSO REJECTED. ACCORDING TO THE LD. D.R., SINCE THE ASSESSEE HAS NOT FILED ANY MATERIAL EVEN BEFORE THE CIT(APPEALS), THE CIT(APPEALS) HAS CONFIRMED THE OR DER OF THE ASSESSING OFFICER. 4. HAVING HEARD THE LD. DEPARTMENTAL REPRESENTATIVE , WE PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD I NCLUDING THE IMPUGNED ORDER OF THE CIT(APPEALS). NO DOUBT, THE ASSESSEE DID 3 I.T.A. NO.459/CHNY/19 NOT APPEAR BEFORE THE CIT(APPEALS) INSPITE OF REPEA TED OPPORTUNITIES. IRRESPECTIVE OF THE FACT WHETHER TH E ASSESSEE APPEARED OR NOT, THE CIT(APPEALS) IS BOUND TO DISPO SE OF THE APPEAL ON MERIT. HOWEVER, IN THIS CASE, THE CIT(APPEALS) AFTER NARRATING THE FACTS OF THE CASE, HAS SIMPLY REPRODUCED SOME O F THE DECISIONS OF THIS TRIBUNAL AND CONFIRMED THE ORDER OF THE ASS ESSING OFFICER WITHOUT ANY DISCUSSION ON MERIT. THE ORDER PASSED BY THE CIT(APPEALS) UNDER JUDICIAL PROCEEDING HAS TO SPEAK ITSELF DISCLOSING THE REASONS FOR THE CONCLUSION REACHED T HEREIN. THE CIT(APPEALS) HAS NOT RECORDED ANY REASON OR DISCUSS ED ANYTHING ON MERIT. THEREFORE, THIS TRIBUNAL IS OF THE CONSI DERED OPINION THAT THE MATTER NEEDS TO BE RE-EXAMINED BY THE CIT(APPEA LS). ACCORDINGLY, THE ORDER OF THE CIT(APPEALS) IS SET A SIDE AND THE ENTIRE ISSUE IS REMITTED BACK TO THE ORDER OF THE C IT(APPEALS). THE CIT(APPEALS) SHALL RE-EXAMINE THE MATTER IN THE LIG HT OF THE MATERIAL THAT MAY BE AVAILABLE ON RECORD AFTER GIVING A REAS ONABLE OPPORTUNITY TO THE ASSESSEE. IN CASE THE ASSESSEE FAILED TO APPEAR BEFORE THE CIT(APPEALS) EVEN AFTER DUE NOTICE, IT I S OPEN TO THE CIT(APPEALS) TO DISPOSE THE APPEAL AFTER BRINGING M ATERIAL FACTS ON RECORD AND RECORDING THE REASONS FOR THE CONCLUSION REACHED THEREIN. 4 I.T.A. NO.459/CHNY/19 5. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 7 TH JUNE, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 7 TH JUNE, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-16, CHENNAI-34 4. CIT (INTERNATIONAL TAXATION), CHENNAI 5. 9< .3 /DR 6. =) > /GF.