R.Madanagopal, Coimbatore V. ITO, Coimbatore

MA 128/CHNY/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4287 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी ’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. Nos.128 & 129/CHNY/2018 (arising in I.T.A. Nos. 1098 & 1099/CHNY/2017) Ǔनधा[रण वष[ / Assessment Year : 2011-12 Shri R. Madanagopal, C/o. G.V. Jhabakh, F.C.A., 157, P.M. Swamy Colony, 5 th Street, Coimbatore – 641 002. PAN : AGNPR 7928P v. The Income Tax Officer, N.C. Ward 2(5), Coimbatore (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथȸ कȧ ओर से /Appellant by : Shri S. Sridhar, Advocate Ĥ×यथȸ कȧ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl. CIT स ु नवाई कȧ तारȣख/ Date of hearing : 20.05.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 20.05.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: 1. By way of these Miscellaneous Applications, the assessee seeks recalling of Tribunal order passed in ITA Nos.1098 & 1099/CHNY/2017 on 31.10.2017 wherein both the appeals filed by the assessee have been dismissed. 2 M.A Nos.128 & 129/CHNY/2018 2. Drawing attention to the petitions, Ld. AR submitted that appeals were against confirmation of quantum additions as well as against imposition of penalty. The Ld. AR further submitted that the only limited argument advanced at the time of hearing was with regard to the limited opportunity to re-present the case before the first appellate authority. A prayer was made to grant one more opportunity to the assessee by remanding both the matters back to the file of learned first appellate authority. No other arguments were made at the time of hearing and Ld. DR also argued only on the preliminary issue. However, the Bench dealt the issue on merits and concluded in para-7 of the order that there was no evidence adduced for claiming or establishing the source for cash deposits. Accordingly, the Bench erroneously dismissed the appeals without affording opportunity to both sides in presenting their case on merits. 3. The Ld. DR, on the other hand, submitted that since all the aspects have been considered by the bench while framing the order, the same need not be interfered with. 4. However, after going through the arguments of Ld.AR and the contents of the miscellaneous application, we accept the prayer of ld.AR and recall the Tribunal order dated 31.10.2017 passed in captioned appeals. Both the appeal shall come up for hearing 3 M.A Nos.128 & 129/CHNY/2018 before ‘B’ Bench on 24.05.2022 as informed to both the sides. Separate notice of hearing is dispensed with. 5. In the result, both the miscellaneous applications stand allowed in terms of our above order. Order pronounced in the open court on 20 th May, 2022 at Chennai Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 20 th May, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ /Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.