ACIT, Ooty V. Jaish M.Bhansali, The Nilgiris

ITA 968/CHNY/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68783 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 10-10-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 13-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DAS GUPTAJCIT
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI (BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ) .. I.T.A. NO.968/MDS/2013 ASSESSMENT YEAR :2009-10 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I,3 RD FLOOR, CHRISTO BUILDING, SBI ROAD, OOTY 643 001. (APPELLANT) V. SHRI JAISH M BHANSALI, NO.52,LOOVILLE,MOUNT PLEASANT ROAD, COONOOR, THE NILGIRIRS 643 102. PAN :AEPB 5715 J (RESPONDENT) APPELLANT BY : SHRI S.DAS GUPTA,JCIT D.R. RESPONDENT BY : SHRI V.S.JA YAKUMAR,ADVOCATE DATE OF HEARING : 10.10.13 DATE OF PRONOUNCEMENT : 10.10.13 O R D E R PER A.MOHAN ALANKAMONY , ACCOUNTANT MEMBER: THE REVENUE HAS FILED THIS APPEAL, AGGRIEVED BY T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A) DATED 23 .01.1013 IN ITA NO.290/11-12 PASSED UNDER SECTION 143(3) R.W.S. 250 OF THE ACT. ITA NO. 968MDS/13 2 2. THE REVENUE HAS RAISED FIVE GROUNDS IN ITS APPE AL AS FOLLOWS:- 1) THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (A) IS AGAINST FACTS AND CIRCUMSTANCES OF THE CASE. 2) THE LEARNED COMMISSIONER OF INCOME TAX (A) HAS ERRED IN DELETING THE ADDITION OF RS.21,00,038/- MADE ON ACCOUNT OF D IFFERENCE OF PURCHASE TO SALE. 3) THE LEARNED COMMISSIONER OF INCOME TAX(A) SHOULD HAVE CONSIDERED THAT THE A.O. HAD DETERMINED SUPPRESSION OF PURCHAS ES AS THE ASSESSEE HAD NOT PRODUCED ANY DETAILS IN RESPECT OF THE DISCREPANCIES IN EXPENDITURE OF THE MONTH OF MARCH. 4) THE LEARNED COMMISSIONER OF INCOME TAX(A) FA ILED TO REASON THAT ADDITIONAL EVIDENCES WERE PRODUCED BY THE ASSESSEE ONLY DURING THE COURSE OF APPELLATE PROCEEDINGS NECESSITATING THE C ALL FOR A REMAND REPORT FROM THE LEARNED ASSESSING OFFICER. 5) THE DECISION OF THE LEARNED COMMISSIONER OF INCOME TAX(A) IN DELETING THE ADDITION IN ABSENCE OF AN OPPORTUNITY PROVIDED TO THE LEARNED ASSESSING OFFICER TO COUNTER THE SAME IS NO T ACCEPTABLE. ITA NO. 968MDS/13 3 6. FOR THESE AND OTHER GROUNDS THAT MAY BE ADDUCED AT THE TIME OF HEARING, THE ORDER OF THE LEARNED COMMISSIONER OF I NCOME TAX(A) MAY BE CANCELLED AND THAT OF THE A.O. RESTORED. 3. AT THE OUTSET, THE D.R POINTED OUT THAT THE ASS ESSEE HAD NOT FURNISHED THE COMPLETE DETAILS OF PURCHASE AND SALE S, AND OTHER RELEVANT RECORDS, WHICH WERE REQUIRED AT THE TIME O F ASSESSMENT BEFORE THE LEARNED ASSESSING OFFICER. HOWEVER THE S AME WAS PRODUCED BEFORE THE LEARNED C.I.T.(A) AND THE LEAR NED COMMISSIONER OF INCOME TAX(A), WITHOUT OBTAINING RE MAND REPORT FROM THE LEARNED ASSESSING OFFICER, AND WITHOUT VER IFYING THE PARTICULARS FILED BEFORE HIM, DELETED THE ADDITION MADE BY THE LEARNED ASSESSING OFFICER. THUS, THE LEARNED ASSESSING OFF ICER DID NOT HAVE AN OPPORTUNITY TO VERIFY THE PARTICULARS SUBMITTED BY THE ASSESSEE, WHICH WAS VERY MUCH REQUIRED FOR THE ASSESSMENT PRO CEEDINGS. LD. LEARNED DEPARTMENTAL REPRESENTATIVE THEREFORE, PLEA DED THAT THE CASE MAY BE REMITTED BACK TO THE FILE OF THE LEARNE D ASSESSING OFFICER FOR DE NOVO CONSIDERATION. LEARNED AUTHORIZED REPRESENTATIVE COULD NOT CONTROVERT TO THE SUBMISSION OF THE LD.D. R AND AGREED FOR ITA NO. 968MDS/13 4 THE CASE TO SEND BACK TO LD. LEARNED ASSESSING OFFI CER FOR FRESH CONSIDERATION. THEREFORE, IN THE INTEREST OF JUSTI CE WE REMIT THE CASE BACK TO THE FILE OF THE LEARNED ASSESSING OFFICER F OR DE-NOVA CONSIDERATION WITH LIBERTY TO THE ASSESSEE TO PRODU CE ANY RELEVANT RECORDS BEFORE THE LEARNED ASSESSING OFFICER IN THE ASSESSMENT PROCEEDINGS. WE ALSO DIRECT THE ASSESSEE TO PROMP TLY CO-OPERATE WITH REVENUE IN ITS PROCEEDINGS TO EXPEDITE THE ASS ESSMENT. 4. IN THE RESULT, THE APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON 10 TH OCTOBER, 2013 . SD/- SD/- (V. DURGA RAO) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 10 TH OCTOBER, 2013. K S SUNDARAM. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE