ITO, Kumbakonam V. Shri P.Thangavel, Kumbakonam

ITA 530/CHNY/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5146 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-05-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 22-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH A BEFORE SHRI U.B.S.BEDI, JUDICIAL MEMBER AND SHRI N. S.SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 05.05.11 DRAFTED ON:09.05. 11 ITA NO.530/MDS/2010 ASSESSMENT YEAR : 2002-2003 INCOME TAX OFFICER, WARD I(1), KUMBAKONAM. VS. SHRI P.THANGAVEL, 46,III STREET, THIRUVALLUVAR NAGAR, DR.MURTHY ROAD, KUMBAKONAM. PAN/GIR NO. : AAEPT 2699 C (APPELLANT) .. (RESPONDENT) ITA NO.417/MDS/2010 ASSESSMENT YEAR : 2002-2003 SHRI P.THANGAVEL, 46,III STREET, THIRUVALLUVAR NAGAR, DR.MURTHY ROAD, KUMBAKONAM. VS. INCOME TAX OFFICER, WARD I(1), KUMBAKONAM. PAN/GIR NO. : AAEPT 2699 C (APPELLANT) .. (RESPONDENT) ITA NO.252/MDS/2010 ASSESSMENT YEAR : 2002-2003 SHRI P.KARUNANIDHI, 46,III STREET, THIRUVALLUVAR NAGAR, DR.MURTHY ROAD, KUMBAKONAM. VS. INCOME TAX OFFICER, WARD I(1), KUMBAKONAM. PAN/GIR NO. : AAPPK 2189 K (APPELLANT) .. (RESPONDENT) ASSESSEE BY : SHRI S.SRIDHAR REVENUE BY: SHRI SHAJI P. JACOB O R D E R - 2 ITA NOS.252/530/417/MDS/10 PER BENCH: THESE ARE THE CROSS APPEALS FILED BY THE REVENUE A ND THE ASSESSEE AGAINST THE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(AP PEALS), TIRUCHIRAPPALLI , DATED 15.02.10 PASSED IN APPEAL NO. ITA NO.577/06-07 IN T HE CASE OF P.THANGAVEL AND THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF T HE LEARNED COMMISSIONER OF INCOME TAX(APPEALS), TIRUCHIRAPPALLI IN APPEAL NO.ITA NO. 573/06-07, DATED 01.01.2010 IN THE CASE OF P.KARUNANIDHI. 2. AT THE OUTSET, THE LEARNED DEPARTMENTAL REPRESENTAT IVE SUBMITTED THAT THE CIT(A) VIOLATED RULE-46A OF THE INCOME TAX RULES, 1 962 WHILE ADMITTING ADDITIONAL EVIDENCE WITHOUT CONFRONTING THEM TO THE ASSESSING OFFICER AND THEREFORE, IN THE INTEREST OF THE JUSTICE, THE MATTER SHOULD BE RESTO RED BACK TO THE FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATING THE ISSUES AFTER CONSI DERING THE ADDITIONAL EVIDENCE FILED BEFORE THE CIT(A). 3. THE LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSE SSEE SHRI S.SRIDHAR SUBMITTED THAT ALTHOUGH THE ASSESSEE HAS GOT PART R ELIEF FROM THE CIT(A), BUT STILL IN THE INTEREST OF JUSTICE HE HAS NO OBJECTION IF THE MATT ERS ARE RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATING THE ISSUES AF RESH. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND THE M ATERIALS ON RECORD. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED T HAT CIT(A) HAS ADMITTED ADDITIONAL EVIDENCE WITHOUT CONFRONTING THE SAME TO THE ASSESS ING OFFICER WHILE GRANTING RELIEF TO THE ASSESSEE. THEREFORE, THE ISSUES SHOULD BE REMI TTED BACK TO THE FILE OF THE ASSESSING OFFICER FOR RE-ADJUDICATION OF THE ISSUES AFTER VER IFYING AND CONSIDERING THE ADDITIONAL EVIDENCES FILED BEFORE THE CIT(A). THE LEARNED AUT HORIZED REPRESENTATIVE HAS ALSO AGREED TO THE ABOVE SUBMISSIONS OF THE LEARNED DEPA RTMENTAL REPRESENTATIVE. THEREFORE, WE SET ASIDE THE ORDERS OF THE CIT(A) IN ALL THE APPEALS UNDER CONSIDERATION AND RESTORE THE MATTERS BACK TO THE FILE OF THE ASS ESSING OFFICER FOR DE NOVO CONSIDERATION ON ALL THE ISSUES. THUS, ALL THE APP EALS FILED BY THE REVENUE AS WELL AS BY THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN RESULT, THE APPEALS OF THE REVENUE AND THE ASSES SEES ARE ALLOWED FOR STATISTICAL PURPOSES. - 3 ITA NOS.252/530/417/MDS/10 6. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON 05/05/2011. SD/- SD/- (U.B.S.BEDI) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNT ANT MEMBER DATED: CHENNAI, DAY OF 5 TH MAY, 2011. COMPILED AND COMPARED BY: K S SUNDARAM COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)- 5. THE DR, CHENNAI BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, CHENNAI DATE INITIALS 1. DRAFT DICTATED ON 05.05.11 --------------- ---- 2. DRAFT PLACED BEFORE AUTHORITY 09.05.11 ----- -------------- 3. DRAFT PROPOSED & PLACED 09.05.11 ----------- -------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED --------------- ----- -------------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S ---------------- -- ------------------ 6. KEPT FOR PRONOUNCEMENT ON ---------------- --- ----------------- 7. FILE SENT TO THE BENCH CLERK 10.5.11 -------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------