Pandit Vettrivel, New Delhi V. ACIT, CHENNAI

ITA 576/CHNY/2014

• Counselvise Citation: 57621714 RSA 2014
• Duration Of Justice: 1 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 09-03-2014
• Court: TRIBUNAL
• Department Lawyers: DR MILIND MADHUKAR BHUSARI
• Assessee Lawyers: N DEVANATHAN
• Keywords: Principle of natural justice
• Section: 148; 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] ./ I.T.A.NOS. 575 TO 578/MDS/2014 / ASSESSMENT YEARS : 2006-07 TO 2009-10 PANDIT VETTRIVEL 272, BASEMENT REAR FLAT B BLOCK GREATER KAILASH PART NEW DELHI 110 0481 VS. THE ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE III(1) CHENNAI [PAN AJZPP 4861 G ] ( &' / APPELLANT) ( ()&' /RESPONDENT) / APPELLANT BY : SHRI N. DEVANATHAN, ADVOCATE /RESPONDENT BY : DR. MILIND MADHUKAR BHUSARI, CIT / DATE OF HEARING : 15 - 10 - 2015 ! / DATE OF PRONOUNCEMENT : 18 - 12 - 2015 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER ALL THE FOUR APPEALS OF THE ASSESSEE ARE DIRECTE D AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)(C)-II, CHENNAI, FOR ASSESSMENT YEARS 2006-07 TO 2009-10. S INCE COMMON ISSUE ARISES FOR CONSIDERATION IN ALL THE APPEALS, WE HEARD THEM TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON ORDER ITA NO.575 TO 578/14 :- 2 -: 2. SHRI N. DEVANATHAN, LD. COUNSEL FOR THE ASSESSEE SU BMITTED THAT THE ASSESSEE IS AN ASTROLOGER. THERE WAS A S EARCH IN THE PREMISES OF THE ASSESSEE. BASED ON THE SEARCH, NO TICE WAS ISSUED TO THE ASSESSEE ASKING TO FILE THE RETURN OF INCOME. THE ASSESSING OFFICER HAS ALSO ISSUED NOTICE U/S 148 OF THE ACT ON 23.6.2010 ON THE GROUND THAT THE INCOME OTHERWISE TAXABLE TO TAX HAS ESCAPED ASSESSMENT. THE ASSESSING OFFICER AT THE TIME OF A SSESSMENT ESTIMATED THE INCOME FROM HOUSE PROPERTY AT ` 3 LAKHS. THE ASSESSING OFFICER HAS ALSO ESTIMATED THE PROFESSIONAL INCOME FROM ASTROLOGY AT ` 27,26,826/-. THE LD. COUNSEL FURTHER SUBMITTED THA T THE ASSESSEE COULD NOT APPEAR BEFORE THE ASSESSING OFFICER DUE T O UNAVOIDABLE CIRCUMSTANCES. THE ASSESSING OFFICER PASSED THE OR DER U/S 144 OF THE ACT. THE CIT(A) HAS ALSO NOT GIVEN ANY OPPORTUNITY TO THE ASSESSEE BEFORE CONFIRMING THE ORDER OF THE ASSESSING OFFICE R. THEREFORE, ACCORDING TO THE LD. COUNSEL, THERE WAS A VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, AN OPPORTUNITY MAY BE GIVE N TO THE ASSESSEE TO PLACE THE FACTS BEFORE THE ASSESSING OFFICER SO THAT A FAIR ASSESSMENT CAN BE MADE. 3. WE HEARD DR. MILIND MADHUKAR BHUSARI, LD. DEPARTMEN TAL REPRESENTATIVE ALSO. THE LD. DR SUBMITTED THAT THE ASSESSING OFFICER HAS GIVEN SUFFICIENT OPPORTUNITY TO THE ASSESSEE T O FILE THE RETURN OF INCOME AND PRODUCE NECESSARY MATERIAL BEFORE HIM. THE CIT(A) HAS ITA NO.575 TO 578/14 :- 3 -: ALSO GIVEN AMPLE OPPORTUNITY. SINCE THE ASSESSEE FEELS THAT SUFFICIENT OPPORTUNITY WAS NOT GIVEN, THE DEPARTMENT MAY NOT H AVE ANY OBJECTION TO GIVE ONE MORE OPPORTUNITY TO THE ASSE SSEE TO PLACE NECESSARY MATERIAL BEFORE THE ASSESSING OFFICER SO AS TO COMPUTE THE TAXABLE INCOME IN ACCORDANCE WITH LAW. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. TH E ONLY GRIEVANCE OF THE ASSESSEE IS THAT SUFFICIENT OPPORTUNITY WAS NO T GIVEN AND THE ASSESSEE WAS PREVENTED FROM PLACING NECESSARY MATER IAL BEFORE THE ASSESSING OFFICER DUE TO UNAVOIDABLE CIRCUMSTANCES. UNDER THE SCHEME OF THE INCOME-TAX ACT, 1961, THE INTENTION O F THE PARLIAMENT IS TO COMPUTE THE TAXABLE INCOME IN A FAIR MANNER. TH EREFORE, AS RIGHTLY SUBMITTED BY THE LD. DR, GIVING ONE MORE OPPORTUNIT Y TO THE ASSESSEE TO PLACE NECESSARY MATERIAL BEFORE THE ASSESSING OF FICER SO AS TO ENABLE HIM TO COMPUTE THE TAXABLE INCOME IN A FAIR MANNER MAY NOT PREJUDICE THE INTEREST OF REVENUE IN ANY WAY. THI S TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING SUCH AN OPPORTUNITY WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. THEREFORE, IN THE IN TEREST OF JUSTICE, THE ORDERS OF THE LOWER AUTHORITIES ARE SET ASIDE AND T HE ENTIRE ISSUE IN THE ASSESSMENT ORDER IS REMITTED BACK TO THE FILE OF TH E ASSESSING OFFICER. THE ASSESSING OFFICER SHALL GIVE REASONABLE OPPORTU NITY TO THE ASSESSEE AND THEREAFTER DECIDE THE SAME IN ACCORDAN CE WITH LAW. ITA NO.575 TO 578/14 :- 4 -: 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2015, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ' ) (N.R.S. GANESAN) / JUDICIAL MEMBER #$ / CHENNAI %& / DATED: 18 TH DECEMBER , 2015 RD &' ()*) / COPY TO: 1 . / APPELLANT 4. + / CIT 2. / RESPONDENT 5. ),- . / DR 3. +/' / CIT(A) 6. -01 / GF