E.Palaniappan (HUF), Tiruchengode V. ITO, Salem

ITA 588/CHNY/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52012 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 08-11-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 30-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: S SRIDHAR ERODE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NO. 588/MDS/2010 ASSESSMENT YEAR : 2004-05 E.PALANIAPAN (HUF) PATLUR ELAYAMPALAYAM, GOUNDAMPALAYAM, TRICHENGODE. PAN: AACHP1589H VS. INCOME TAX OFFICER, WARD-II(I), GANDHIJI ROAD, SALEM. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. SRIDHAR, ERODE ADVOCATE RESPONDENT BY : SHRI K.E.B. RENGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 8 TH NOVEMBER, 2011 DATE OF PRONOUNCEMENT : 8 TH NOVEMBER, 2011 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT: THIS APPEAL IS FILED BY THE ASSESSEE AND THE RELEVANT ASSESSMENT YEAR IS 2004-05. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME- TAX(APPEALS) AT SALEM DATED 31.03.2010 AND ARISES O UT OF THE ASSESSMENT COMPLETED UNDER SECTION 143(3) OF THE IN COME TAX ACT, 1961. ITA NO.588/ MDS/2010 2 2. THE ONLY GROUND RAISED BY THE ASSESSEE IS THAT T HE COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN N OT CONSIDERING THE FINER DISTINCTION BETWEEN GUR AND J AGGERY AS APPEARING IN SCHEDULE III TO THE TAMIL NADU GENERAL SALES TAX ACT, SUGGESTING AS DIFFERENT COMMODITIES. 3. THIS ISSUE HAS ALREADY BEEN DECIDED BY THE ITAT. , CHENNAI BENCHES AGAINST THE ASSESSEE THROUGH THE OR DER REPORTED IN 312 ITR (AT) 136 (CHENNAI). THE TRIBUNA L HAS HELD THAT THE PROFITS FROM SALE OF JAGGERY HAS NO N EXUS WITH ITS AGRICULTURAL OPERATIONS AND THEREFORE SUCH INCOME N OT ENTITLED FOR EXEMPTION. THE COMMISSIONER OF INCOME TAX (APPE ALS) HAS RIGHTLY FOLLOWED THE ABOVE BINDING DECISION. IN SHORT, WE FIND THAT THIS APPEAL FILED BY THE ASSESSEE IS LIAB LE TO BE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON TUESDAY, THE 8 TH DAY OF NOVEMBER, 2011 AT CHENNAI. SD/- SD/- (GEORGE MATHAN) ( DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 8 TH NOVEMBER, 2011. SOMU ITA NO.588/ MDS/2010 3 COPY TO: (1) APPELLANT ( 4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.