DHANKOTTI GANESAN, CHENNAI V. ITO, NON CORPORATE WARD-10(2), CHENNAI

ITA 585/CHNY/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3460 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 11-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कु मार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.585/Chny/2022 (िनधा8रण वष8 / Assessment Year: 2017-18) Dhankotti Ganesan No.219-A, Paper Mills Road, Perambur, Chennai – 600 011. बनाम/ V s. ITO, Non-Corporate Ward-10(2), Chennai. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAL P G -8 8 4 9 - A (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Assessee by : Ms. Sree Lakshmi Valli (Advocate)-Ld. AR थ की ओरसे/Revenue by : Ms. M.S. Deeeptha (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 25-08-2022 घोषणा की तारीख /Date of Pronouncement : 25-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of the order of learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 21-06- 2022 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Act on 26-12-2019. 2. The grievance of the assessee is that the additional grounds and additional evidences as filed by the assessee were not considered by first appellate authority. The Ld. AR pleaded for consideration of the ITA No.585/Chny/2022 - 2 - same by Ld. CIT(A). The Ld. Sr. DR, on the other hand, submitted that the assessee failed to prove the claim of exemption u/s 10(37). Having heard rival submissions, the appeal is disposed-off as under. 3. The assessee received land acquisition compensation from National Highway Authority, Thiruvallur which the assessee claimed to be exempt u/s 10(37). However, the assessee did not file supporting evidences during assessment proceedings and accordingly, the compensation of Rs.6.85 Lacs was added to the income of the assessee. The Ld. CIT(A) confirmed the same. 4. We find that the assessee had filed petition for admission of additional grounds of appeal as well as additional evidences before Ld. CIT(A) which have remained to be considered by Ld. CIT(A) in the impugned order. Since the documents were never produced before any of the lower authorities, we restore the assessment to the file of Ld. AO for denovo adjudication with a direction to the assessee to substantiate its claim. 5. The appeal stand allowed for statistical purposes. Order pronounced on 25 th August, 2022. Sd/- (SONJOY SARMA) ाियक सद4 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद4 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 25-08-2022 EDN/- आदेश की Uितिलिप अ /ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF