Thajunnisa Represented by N.A.Abuthahir, Chidambaram V. JCIT, CHENNAI

ITA 545/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90739 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 23-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 16-03-2015
• Court: TRIBUNAL
• Assessee Lawyers: V D GOPAL; SHRI P RA
• Keywords: Source of fund
• Section: 143(3); 144

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHE NNAI . , . ! ! ! ! , ' ' ' ' # # # # $ $$ $ BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER I.T.A. NOS. 541, 542, 543, 544 AND 545/MDS/2015 ASSESSMENT YEARS: 2006-07, 2003-04 AND 2007-08 MS. THAJUNNISA REPRESENTED BY N.A. ABUTHAHIR, GNANAGURU CONSULTANCY, NO. 121-A, EAST CAR STREET, CHIDAMBARAM 608 001. [PAN : ADIPT1788P] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II(1), CHENNAI 600 034. (APPELLANT) (RESPONDENT) %& ' ( /APPELLANT BY : SHRI V.D. GOPAL, ADVOCATE )*%& ' ( /RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT ' + /DATE OF HEARING : 23.07.2015 ,- ' + / DATE OF PRONOUNCEMENT : 31.07.2015 . . . . / O R D E R PER BENCH THESE FIVE APPEALS FILED BY THE SAME ASSESSEE ARE D IRECTED AGAINST DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 19, CHENNAI, PASSED UNDER SECTION 144 OF THE INCOME TAX ACT RELE VANT TO THE ASSESSMENT YEARS 2006-07 AND 2007-08, UNDER SECTION 143(3) OF THE ACT FOR THE ASSESSMENT YEAR 2003-04 AND PENALTY ORDER UNDER SEC TIONS 271F AND 271(1)(B) OF THE ACT FOR THE ASSESSMENT YEAR 2006-0 7. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE I S AN INDIVIDUAL, FILED THE RETURN OF INCOME FROM BUSINESS AND HOUSE PROPERTY. THE RETURN FILED BY THE ASSESSEE WAS TREATED AS INVALID AS IT WAS FILED BEY OND TIME. THE ASSESSMENT I.T.A. I.T.A. I.T.A. I.T.A.NO NONO NOS SS S. .. .541 541541 541- -- -545 545545 545/M/ /M/ /M/ /M/15 1515 15 2 WAS COMPLETED TO THE BEST OF JUDGEMENT UNDER SECTIO N 144 OF THE ACT BY ESTIMATING INCOME FROM HOUSE PROPERTY TO THE TUNE O F .17,86748/- AND ESTIMATED INCOME FROM BUSINESS AS NIL. 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFOR E THE LD. CIT(A). THE LD. CIT(A) HAS GIVEN AS MANY AS OPPORTUNITIES TO THE AS SESSEE ON DIFFERENT DATES, HOWEVER, THE ASSESSEE HAS NOT APPEARED BEFORE THE L D. CIT(A) OR FILED ANY WRITTEN EXPLANATION ON THE MERITS OF THE CASE SUPPO RTED BY DOCUMENTARY EVIDENCES OR EVEN SOUGHT FOR ANY ADJOURNMENT. THERE FORE, THE LD. CIT(A) PASSED EX-PARTE ORDER BY CONSIDERING THE MATERIAL A VAILABLE ON RECORD BY OBSERVING THAT THE ASSESSEE HAS FAILED TO FURNISH D ETAILS ABOUT HER INCOME WITH SUPPORTIVE DOCUMENT BEFORE THE ASSESSING OFFICER AN D HENCE THE INCOME OF THE ASSESSEE WAS ESTIMATED AND ASSESSMENT WAS COMPL ETED TO THE BEST OF JUDGEMENT BY THE ASSESSING OFFICER. THE ASSESSEE HA S ALSO NOT BROUGHT ANY MATERIAL OR DOCUMENT ON RECORD AS TO HOW THE ASSESS ING OFFICER WENT WRONG IN ESTIMATING THE INCOME OF THE ASSESSEE FROM DIFFEREN T SOURCES OF INCOME AND ALSO THE ASSESSEE HAS NOT BROUGHT ON RECORD ANY MAT ERIAL OR EVIDENCE TO SHOW AS TO WHAT WAS THE ACTUAL INCOME OF THE ASSESSEE FR OM THESE SOURCES OF INCOME AND THE BASIS FOR THE SAME. THEREFORE, THE L D. CIT(A) CONFIRMED THE ORDER PASSED BY THE ASSESSING OFFICER. 4. THE ASSESSEE FILED APPEAL BEFORE THE TRIBUNAL A ND SUBMITTED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO SU BSTANTIATE HIS CASE BY FILING ALL NECESSARY MATERIAL EVIDENCE BEFORE THE A SSESSING OFFICER. I.T.A. I.T.A. I.T.A. I.T.A.NO NONO NOS SS S. .. .541 541541 541- -- -545 545545 545/M/ /M/ /M/ /M/15 1515 15 3 5. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THA T THE LD. CIT(A) HAS GIVEN SUFFICIENT OPPORTUNITIES TO THE ASSESSEE, BUT THE ASSESSEE HAS NOT FILED ANY DETAILS BEFORE THE LD. CIT(A). THEREFORE, THE L D. CIT(A) PASSED EX-PARTE ORDER ON MERITS AND HE RELIED ON THE ORDERS OF AUTH ORITIES BELOW. 6. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. THE ASSESS EE IS AN INDIVIDUAL HAVING INCOME FROM BUSINESS AS WELL AS HOUSE PROPERTY. THE ASSESSEE HAS FILED RETURN OF INCOME. HOWEVER, THE ASSESSEE HAS NOT APP EARED BEFORE THE ASSESSING OFFICER BY FILING RELEVANT DOCUMENTS TO S UBSTANTIATE HIS CASE FOR THE ABOVE ASSESSMENT YEARS. UNDER THESE FACTS AND CIRCU MSTANCES, THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SE CTION 144 OF THE ACT. ON APPEAL BEFORE THE LD. CIT(A), THE ASSESSEE HAS ALSO NOT APPEARED AND NOT FILED ANY DETAILS. NOW BEFORE US, THE ASSESSEE HAS FILED AN AFFIDAVIT WITH REGARD TO ALL THE ABOVE APPEALS BY STATING THAT FROM THE DATE OF THE ORDER OF THE TRIBUNAL WITHIN TWO MONTHS, THE ASSESSEE WILL APPEAR BEFORE THE ASSESSING OFFICER AND READY TO FILE ALL THE DETAILS AND PRAYED THAT ONE M ORE OPPORTUNITY MAY BE GIVEN. UNDER THESE FACTS AND CIRCUMSTANCES, IN THE INTEREST OF JUSTICE, WE ARE OF THE OPINION THAT THE ASSESSEE HAS TO BE GIVEN ON E MORE OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE ASSESSING OFFICER. THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MA TTER BACK TO THE ASSESSING OFFICER AND DIRECT THE ASSESSEE TO FILE ALL THE DET AILS WITHIN TWO MONTHS FROM THE DATE OF ORDER OF THE TRIBUNAL AND ACCORDINGLY W E DIRECT THE ASSESSING I.T.A. I.T.A. I.T.A. I.T.A.NO NONO NOS SS S. .. .541 541541 541- -- -545 545545 545/M/ /M/ /M/ /M/15 1515 15 4 OFFICER TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WI TH LAW. THUS, ALL THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATI STICAL PURPOSES. 7. IN THE RESULT, ALL THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON FRIDAY, THE 31 ST OF JULY, 2015 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 31.07.2015 VM/- . ' )'+01 21-+ /COPY TO: 1. %& / APPELLANT, 2. )*%& / RESPONDENT, 3. 3 ( ) /CIT(A), 4. 3 /CIT, 5. 14 )'+' /DR & 6. 5! 6 /GF.