S.S.Mohamed Ibrahim, CHENNAI V. ACIT, CHENNAI

ITA 968/CHNY/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8768 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 17-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH IRS
• Assessee Lawyers: N QUADIR HOSEYN; S M KHAJA MYEENUDDEEN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI .. , , BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ./ I.T.A. NO.968/MDS/2014 ( ! / ASSESSMENT YEAR : 2009-2010) SHRI. S.S. MOHAMED IBRAHIM, OLD NO.7, NEW NO.19, AKBARABAD I STREET, KODAMBAKKAM, CHENNAI 600 024. [PAN :AAAPI 7526B] ( /APPELLANT) VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE I (2), CHENNAI. ( /RESPONDENT) ' # $ / APPELLANT BY : SHRI. N. QUADIR HOSEYN, ADVOCATE & SHRI. S.M. KHAJA MYEENUDDEEN, C.A. %&' # $ / RESPONDENT BY : SHRI. A.V. SREEKANTH, IRS, JCIT. ' ( # )* /DATE OF HEARING : 04.02.2015. +,! # )* /DATE OF PRONOUNCEMENT : 04.02.2015. / O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 31.01.2014 PASSED BY THE LEARNED COMMISSIONER OF INCOME I.T.A.NO.968 /MDS/2014 . :- 2 -: TAX(A)(C)-II, CHENNAI AND ITS RELATES TO THE ASSESS MENT YEAR 2009- 2010. 2. THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBM ITTED THAT THE ASSESSEE COULD NOT FURNISH VARIOUS DETAILS THAT WERE CALLED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) DURING THE COURSE OF APPELLANT PROCEEDINGS FOR THE REASONS BEYOND THE CO NTROL OF ASSESSEE. HENCE, THE LEARNED COMMISSIONER OF INCOME TAX (APPE ALS) HAS ADJUDICATED THE ISSUE ARGUED BEFORE HIM ON THE BASI S OF MATERIALS AVAILABLE ON RECORD. THE LEARNED COUNSEL SUBMITTED THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO FURNISH ALL THE MATERIALS BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (A) L EST THE ASSESSEE SHOULD SUFFER HUGE LOSSES. ACCORDINGLY, HE PRAYED THAT ENTIRE MATERIAL MAY KINDLY BE SET ASIDE TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). 3. ON THE CONTRARY, THE LEARNED DEPARTMENTAL REPRESENT ATIVE SUBMITTED THAT THE ASSESSEE WAS GIVEN SUFFICIENT OP PORTUNITY BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND AC CORDINGLY OBJECTED TO THE PLEA PUT FORTH BY LEANED AUTHORISED REPRESENTATIVE. 4. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE REC ORDS. ADMITTEDLY, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS I.T.A.NO.968 /MDS/2014 . :- 3 -: PASSED IMPUGNED ORDER ON THE BASIS OF MATERIAL AVAI LABLE ON RECORD, WITHOUT HEARING THE ASSESSEE. WE NOTICED THAT THE L EARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS GIVEN MORE THAN ONE OPPORTUNITY TO THE ASSESSEE TO FURNISH MATERIALS CA LLED FOR BY HIM. HOWEVER, THE ASSESSEE FAILED TO FURNISH THE SAME AN D HENCE THE LEARNED COMMISSIONER OF INCOME TAX (A) WAS CONSTRAI NED TO PASS ORDER. AT THE SAME TIME, WE FIND SOME MERIT IN THE PLEA OF THE LEARNED AUTHORISED REPRESENTATIVE. HENCE, IN THE INTEREST OF JUSTICE, WE ARE INCLINED TO ACCEPT THE PLEA OF THE LEARNED AUTHORIS ED REPRESENTATIVE SUBJECT TO PAYMENT OF COST. ACCORDINGLY, WE DIRECT THE ASSESSEE TO PAY THE COST OF @5,000/- (RUPEES FIVE THOUSAND ONLY) TO THE CREDIT OF INCOME TAX DEPARTMENT ON OR BEFORE 16 TH FEBRUARY, 2015. SUBJECT TO THE PAYMENT OF ABOVE SAID AMOUNT, WE SET ASIDE THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND RE STORE ALL THE MATERIAL TO HIS FILE WITH A DIRECTION TO EXAMINE TH EM AFRESH AFTER GIVING ADEQUATE OPPORTUNITY OF HEARING BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO FURNISH ALL THE DETAILS THAT MAY BE CALLED BY THE LEARNED COMMISSIONER OF INCOME TAX (A) WITHOUT FAIL . I.T.A.NO.968 /MDS/2014 . :- 4 -: 5. IN RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON THE 4TH DAY OF FEBRUARY, 2 015 AT CHENNAI. SD/- ) (VIKAS AWASTHY) /JUDICIAL MEMBER SD/ - ( .. ) (B.R. BASKARAN) ' / ACCOUNTANT MEMBER K.V DATE:04.02.2015. 1 # %)2 3!) /COPY TO: 1. '/ APPELLANT 2. %&' / RESPONDENT 3. ' 4) ( )/CIT(A) 4. ' 4) /CIT 5. 56 %) 7 /DR 6. 68 9( /GF.