Trendz Facilities Management, CHENNAI V. ACIT Non Corporate Circle 2, CHENNAI

ITA 953/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4117 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 08-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J PAVITHRAN KUMAR
• Assessee Lawyers: G BASKAR
• Keywords: Reopening of assessment
• Section: 147

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , , ! '# BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO. 953/CHNY/2019 $ % &%/ ASSESSMENT YEAR : 2010-11 M/S. TRENDZ FACILITIES MANAGEMENT, NO. 8-A/83, KRISHNA AVENUE, ABIRAMANPURAM 4 TH STREET, CHENNAI 600 004. [PAN: AADFT 4294Q] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 2, CHENNAI 600 034. ( / APPELLANT) ( ()*+ /RESPONDENT ) *+ , - / APPELLANT BY : SHRI. G. BASKAR, ADVOCATE ()*+ , - / RESPONDENT BY : SHRI. J. PAVITHRAN KUMAR, JCIT . , /! /DATE OF HEARING : 13.02.2020 01& , /! /DATE OF PRONOUNCEMENT : 14.02.2020 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-2 IN ITA NO. 5 8/2017-18 DATED 28.02.2019 FOR THE ASSESSMENT YEAR 2010-11. 2. THE LD.AR SUBMITTED THAT PRIMARILY, THE ASSESSEE HAS CHALLENGED THE REOPENING OF ASSESSMENT, WHICH IS BAD IN LAW FO R THE REASON THAT THE ASSESSING OFFICER ERRED IN REOPENING THE ASSESSMENT BEYOND THE STATUTORY :- 2-: ITA NO. 953/CHNY/2019 TIME OF FOUR YEARS IN THE ABSENCE OF ANY FAILURE ON THE PART OF THE ASSESSEE TO FULLY AND TRULY DISCLOSE MATERIAL FACTS . IN THIS REGARD, HE INVITED OUR ATTENTION TO PAGE NO.84 OF THE PAPER BO OK, WHEREIN THE WRITTEN SUBMISSIONS FILED BY THE APPELLANT BEFORE T HE LD.CIT(A) IS PLACED AND SUBMITTED THAT THE LD.CIT(A) WITHOUT DECIDING T HE SUBMISSIONS OF THE ASSESSEE IN PARA 3 IN IT, HAS DISPOSED THE APPEAL A ND HENCE HE PLEADED THAT THE LD.CIT(A) MAY BE DIRECTED TO DISPOSE THE S PECIFIC GROUND TAKEN BY THE ASSESSEE THEREIN, IN ACCORDANCE WITH LAW. 3. WE HEARD THE RIVAL SUBMISSIONS AND FIND MERIT IN THE SUBMISSIONS MADE BY THE LD.AR. WE DIRECT THE LD. CIT(A) TO CON SIDER THE SPECIFIC GROUND RAISED BY THE ASSESSEE, SUPRA, VIZ APPLICABI LITY OF 1 ST PROVISO OF SECTION 147 IN THE ASSESSEES CASE, AFTER GIVING EF FECTIVE OPPORTUNITY AND PASS APPROPRIATE ORDER AS DEEMED FIT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED ON FRIDAY, 14 TH FEBRUARY, 2020 AT CHENNAI. SD/- ( ) (MAHAVIR SINGH) /VICE PRESIDENT SD/- ( ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 2' /DATED: 14 TH FEBRUARY, 2020 RSR '3 , ($/4 54&/ /COPY TO: 1. *+ / APPELLANT 2. ()*+ /RESPONDENT 3. . 6/ ) ( /CIT(A) 4. . 6/ /CIT 5. 478 ($/$ /DR 6. 89% : /GF