Dr.S.Pradeepa, Erode V. DCIT, Coimbatore

ITA 682/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4099 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 11-07-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 21-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDI
• Assessee Lawyers: A S SRIRAMAN
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , ! . , ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER , AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.679/MDS/2016 /ASSESSMENT YEAR: 2012-13 DR.D.KANDASWAMI, 162, PERUNDURAI ROAD, ERODE-638 011. VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III, COIMBATORE. [PAN: AETPK 2001 C ] ( & /APPELLANT) ( '(& /RESPONDENT) ./ ITA NO.680/MDS/2016 /ASSESSMENT YEAR: 2012-13 DR.S.DHANABAGYAM, 162, PERUNDURAI ROAD, ERODE-638 011. VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III, COIMBATORE. [PAN: AFQPD 0510 D ] ( & /APPELLANT) ( '(& /RESPONDENT) ./ ITA NO.681/MDS/2016 /ASSESSMENT YEAR: 2012-13 DR.K.SUDHAKAR, 162, PERUNDURAI ROAD, ERODE-638 011. VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III, COIMBATORE. [PAN: A RUPS 4651 E ] ( & /APPELLANT) ( '(& /RESPONDENT) ITA NOS.679 TO 682/MDS/2016 :- 2 -: ./ ITA NO.682/MDS/2016 /ASSESSMENT YEAR: 2012-13 DR.S.PRADEEPA, 162, PERUNDURAI ROAD, ERODE-638 011. VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III, COIMBATORE. [PAN: BCSPP 9852 Q ] ( & /APPELLANT) ( '(& /RESPONDENT) & ) / APPELLANT BY : MR.A.S.SRIRAMAN, ADV. '(& ) /RESPONDENT BY : MR.SAILENDRA MAMIDI, CIT ) /DATE OF HEARING : 13.07.2017 ) /DATE OF PRONOUNCEMENT : 13.07.2017 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : THESE ARE THE APPEALS FILED BY THE ASSESSES AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNAI, I N ITA NO.448/14-15 DATED 11.01.2016, ITA NO.535/14-15 DATED 11.01.2016 , ITA NO.447/14- 15 DATED 11.01.2016 & ITA NO.536/14-15 DATED 11.01. 2016 IN THE CASE OF DR.D.KANDASWAMI, DR.S.DHANABAGYAM, DR.K.SUDHAKAR & DR.S.PRADEEPA RESPECTIVELY FOR THE AY 2012-13. 2. SHRI SAILENDRA MAMIDI, CIT, REPRESENTED ON BEHAL F OF THE REVENUE AND SHRI A.S.SRIRAMAN, ADV., REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY THE LD.AR THAT THERE WAS A S EARCH AND SEIZURE U/S.132 AND SURVEY U/S.133A IN THE CASE OF M/S.SUDH A HOSPITALS. THE ITA NOS.679 TO 682/MDS/2016 :- 3 -: ASSESSES ARE DOCTORS ASSOCIATED WITH THE SAID HOSPI TAL. IT WAS A SUBMISSION THAT STATEMENTS U/S.132(4) AND ALSO U/S. 131(1A) WERE RECORDED. IT WAS A SUBMISSION THAT THE STATEMENTS WERE RECORDED ON 10.01.2014 AND NOTICE FOR ASSESSMENT SERVED ON 16.0 1.2014 AND THE ASSESSMENT HAD BEEN COMPLETED ON 31.01.2014. IT WA S A SUBMISSION THAT THE ASSESSEE HAD NOT BEEN GRANTED ADEQUATE OPPORTUN ITY TO SUBSTANTIATE HIS CASE. IT IS A PRAYER THAT THE ISSUES IN THESE APPEALS MAY BE RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICATION AFTER GRA NTING THE ASSESSEE ADEQUATE OPPORTUNITY. 4. IN REPLY, THE LD.DR VEHEMENTLY SUPPORTED THE ORD ERS OF THE AO AND THE LD.CIT(A). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PER USAL OF THE ASSESSMENT ORDER SHOWS THAT THE ADDITION HAVE BEEN MADE IN RESPECT OF THE ON MONEY PAYMENTS IN REGARD TO CERTAIN IMMOVABL E PROPERTIES. THE SELLERS OF THE IMMOVABLE PROPERTY ALSO ACCEPTED THE RECEIPT OF THE EARNED MONEY. HOWEVER, OPPORTUNITY OF CROSS-EXAMINATION H AS NOT BEEN GRANTED TO THE ASSESSEE. THIS BEING SO, IN THE INTEREST OF NATURAL JUSTICE, THE ISSUES IN THESE APPEALS ARE RESTORED TO THE FILE OF THE AO FOR RE- ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE O PPORTUNITY TO SUBSTANTIATE HIS CASE. ITA NOS.679 TO 682/MDS/2016 :- 4 -: 6. IN THE RESULT, THE APPEALS FILED BY THE ASSESSE ES ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 13, 201 7, AT CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 1 /DATED: JULY 13, 2017. TLN ) '23 43 /COPY TO: 1. & /APPELLANT 4. 5 /CIT 2. '(& /RESPONDENT 5. 3 ' /DR 3. 5 ( ) /CIT(A) 6. /GF