Dr.N.Muthukumar, CHENNAI V. ACIT, CHENNAI

ITA 645/CHNY/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7943 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Next Hearing Date: 25-10-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 31-03-2015
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR MR R DURAI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . ! '# BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.645/MDS./2015 / ASSESSMENT YEAR :2010-11 DR.N.MUTHUKUMAR, C/O.SISI HOSPITAL INDIA LTD., KANDAMPATTI BYE PASS, NAR RTO OFFICE, SALEM 636 005. VS. THE ACIT, COMPANY CIRCLE VI(3), CHENNAI. [PAN ADZPM 4340 B] ( $% / APPELLANT) ( &'$% /RESPONDENT) / APPELLANT BY : MR.S.SRIDHAR,ADVOCATE /RESPONDENT BY : MR.R.DURAI PANDIAN, JCIT, D.R / DATE OF HEARING : 25 - 1 0 - 201 6 !' / DATE OF PRONOUNCEMENT : 30 - 11 - 2016 ( / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-15, CHENNA I DATED 2010- 11 PERTAINING TO ASSESSMENT YEAR 2010-11. ITA NO. 645/MDS./2015 :- 2 -: 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPE AL IS THAT SUSTAINING OF ADDITION OF ` 28.44 LAKHS TOWARDS UNEXPLAINED BANK DEPOSIT WITH KOTAK MAHINDRA BANK SAVINGS ACCOUNT A S PER ASR INFORMATION AND ENHANCEMENT OF THE SAME BY ` 6,94,532/- TOWARDS CHEQUE DEPOSIT TO THAT ACCOUNT. 3. THE FACTS OF THE ISSUE ARE THAT ORIGINALLY THE AO MADE AN ADDITION OF ` 28.44 LAKHS. AGGRIEVED, ASSESSEE CARRIED THE APPE AL BEFORE THE LD.CIT(A). ON APPEAL, THE LD.CIT(A) HAS GIVEN VARIOUS OPPORTUNITIES TO THE ASSESSEE TO PRESENT THE CASE. ACCORDING TO LD.CIT(A), THE ASSESSEE WAS VERY NON-CO-OPERATIVE. FINALLY, THE CIT(A) HAS ISSUED A NOTICE ON 16.10.2014 TO THE ASSESSEE TO APPEAR BEFORE HIM ON OR BEFORE 28.10.2014 AT 5 PM WITH SHOW CAUS E NOTICE REGARDING ENHANCEMENT OF ASSESSMENT FROM ` 28.44 LAKHS TO ` 35,38,532/-. HOWEVER, THERE WAS NO RESPONSE FROM T HE ASSESSEE. FINALLY, NOT ONLY THE CIT(A) CONFIRMED THE ADDITION AND ENHANCED THE ADDITIONS AT ` 35,38,532/-. AGAINST THIS, THE ASSESSEE IS IN APPE AL BEFORE US. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. AT THE OUTSET, THE LD.A.R PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT THE CASE BE FORE THE LD.CIT(A). WE CONSIDER THE REQUEST OF THE LD.A.R AS THE WAS NOT ABLE TO PRODUCE THE REQUIRED DETAILS BEFORE THE LD.CIT(A ). HENCE, IN THE ITA NO. 645/MDS./2015 :- 3 -: INTEREST OF JUSTICE, WE REMIT THE ENTIRE ISSUE TO T HE FILE OF LD.CIT(A) WITH A DIRECTION TO GIVE ONE MORE OPPORTUNITY TO TH E ASSESSEE, IF THE ASSESSEE REPEATS THE HABITS AS EARLIER, THE LD.CIT( A) IS AT LIBERTY TO TAKE APPROPRIATE DECISION IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 30 TH NOVEMBER, 2016, AT CHENNAI. SD/ - SD/ - ( . ) ( G.PAVAN KUMAR ) ! / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER #$ / CHENNAI %& / DATED: 30 TH NOVEMBER, 2016 K S SUNDARAM &'(()*( +* / COPY TO: ( 1 . / APPELLANT 3. ( ,(- . / CIT(A) 5. */0 (1 / DR 2. / RESPONDENT 4. ( , / CIT 6. 02(3 / GF