JANSIRANI KRISHNAMURTHY , TRICHY V. ACIT, CENTRAL CIRCLE 2(3), CHENNAI

ITA 544/CHNY/2023

AI Insights

The case involves multiple appeals by Smt. Jansirani Krishnamurthy against the orders of the Commissioner of Income Tax (Appeals)-16, Chennai, which confirmed the additions made by the Assessing Officer regarding income from bus operations and the treatment of agricultural income. These issues arose from separate assessments linked to a broader investigation involving Shri Ku.Pa. Krishnan, a close associate of the assessee and an Ex-Minister, whose case had similar proceedings. The Tribunal, after reviewing the evidence and the context of the assessments, decided in favor of the assessee, aligning with the decision made in the lead case of Shri Ku.Pa. Krishnan.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134181 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 23-07-2023
• Assessment Year: 1998-1999
• Appeal Filed On: 27-04-2023
• Other Referred Cases: Shri Ku.Pa. Krishnan in ITA No. 02/Chny/2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 260A

Judgement Text

आयकर अपीलीय अिधकरण “डी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.541/Chny/2023 (िनधा*रण वष* / As sessment Year: 1995-96) & आयकरअपील सं./ ITA No.542/Chny/2023 (िनधा*रण वष* / As sessment Year: 1996-97) & आयकरअपील सं./ ITA No.543/Chny/2023 (िनधा*रण वष* / As sessment Year: 1997-98) & आयकरअपील सं./ ITA No.544/Chny/2023 (िनधा*रण वष* / As sessment Year: 1998-99) Smt. Jansirani Krishnamurthy 64, North Pilliar Koil Street, Trichy-620 008. बनाम/ V s . ACIT Central Circle-2(3), Chennai. थायीलेखासं./जीआइआरसं./PAN/GIR No. A AN P K- 2266 -K (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओर से/ Appellant by : Shri M. Karunakaran (Advocate)- Ld. AR थ की ओर से/Respondent by : Shri D. Hema Bhupal, (JCIT)- Ld. Sr. DR सुनवाईकीतारीख/ Dat e of He a rin g : 24-07-2023 घोषणाकीतारीख /Date of Pronouncement : 27-09-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for captioned assessment years have identical issues and the same arises out of common but identical 2 orders passed by Ld. Commissioner of Income Tax (Appeals)-16, Chennai [CIT(A)] on 06-03-2023 in the matter of separate assessments framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s 254 of the Act on 24-02-2014. These appeals were heard along with lead case of Shri Ku.Pa. Krishnan in ITA No. 02/Chny/2016 which has separately been disposed-off by us partly allowing the appeal of the assessee. 2. In the present appeals, the grievance of the assessee is confirmation of certain protective addition of income from operation of bus. Further, the agricultural income has been treated as income from other sources. The substantive addition was made in the hands of Shri Ku.Pa. Krishnan which has been deleted by us in that appeal. Accordingly, the issue of impugned addition in the hands of the assessee, on merits, is disposed-off by us as under. 3. From the fact, it emerges that the assessee is close associate of Shri Ku.Pa. Krishnan, Ex-Minister, Government of Tamil Nadu in whose case a search was conducted and an order was passed in his case u/s 158BC r.w.s. 143(3) r.w.s. 254 r.w.s. 260A of the Act on 28.03.2013. In the case of present assessee, an assessment was framed on 18.03.1998 determining income of Rs.3.90 Lacs. However, the same was set aside by Tribunal to the file of Ld. AO for fresh disposal considering the fact that substantiative assessment made in the hands of Shri Ku.Pa. Krishnan was also remanded back to the file of Ld. AO. Pursuant to these, directions, impugned assessment has been framed on 24.02.2014 which has been confirmed by Ld. CIT(A) and accordingly, the same is in further challenge before us. 3 4. In the assessment order for AY 1995-96, Ld. AO has estimated income from bus operations for Rs.2.79 Lacs. Further, the agricultural income of Rs.1.11 Lacs has been treated as income from other sources. In AY 1996-97, income from bus operations have been estimated at Rs.4.54 Lacs and agricultural income of Rs.1.17 Lacs has been treated as income from other sources. In AY 1997-98, income from bus operations have been estimated at Rs.6.19 Lacs and agricultural income of Rs.1.17 Lacs has been treated as income from other sources. In AY 1998-99, income from bus operations have been estimated at Rs.6.85 Lacs and agricultural income of Rs.1.09 Lacs has been treated as income from other sources. The assessee relied on evidences / documents furnished during original assessment proceedings which were rejected by Ld. AO. The Ld. CIT(A) has confirmed the assessment for want of any response from the assessee. Aggrieved as aforesaid, the assessee is in further appeal before us. Our findings and Adjudication 5. As stated earlier, the lead order has been passed by us in the case of Shri Ku.Pa. Krishnan in ITA No. 02/Chny/2016 wherein substantiative addition relating to present assessee has been deleted by us. So far as the present assessee is concerned, we find that Ld. AO has made impugned addition by rejecting the claim of agricultural income. However, upon perusal of certificate of Village Administrative Officer as placed on record, it could be seen that the assessee is having sufficient cultivable land. The assessee has also offered income from bus operations on an estimated basis. The higher estimation made by Ld. AO is without any concrete material on record and there is no reason or 4 material with revenue to disbelieve the claim of the assessee. This being so, the impugned additions, in all the years, has no legs to stand. By deleting the same, we allow all the appeals of the assessee. 6. All the appeals stand allowed. Order pronounced on 27 th September, 2023 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा45 / VICE PRESIDENT लेखा सद7 / ACCOUNTANT MEMBER चे9ई Chennai; िदनांक Dated :27-09-2023 DS आदेश की Bितिलिप अ &ेिषत/Copy of the Order forwarded to : 1.अपीलाथ /Appellant2. यथ /Respondent 3.आयकरआय ु त/CIT 4. वभागीय त न ध/DR 5.गाड फाईल/GF