Smt.ADITHYAPAN AMUTHA, Chennai V. ACIT,NON-CORPORATE CIRCLE-10(1), CHENNAI

MA 140/CHNY/2022

AI Insights

This case involves a miscellaneous application filed by the assessee, Smt. Adithyapan Amudha, arising from a previous Tribunal order concerning the assessment year 2013-14. The application sought to amend the directions given to the CIT(A) regarding the re-adjudication of penalties imposed on two specific financial items: an addition to turnover and unexplained credits. The Tribunal acknowledged the non-speaking nature of the CIT(A)'s earlier order and remanded the issue for a detailed and reasoned decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135173 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-02-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 30-10-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Opportunity of being heard

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER िविवध यािचका सं / M.A. No.140/CHNY/2022 (arising in I.T.A. No. 74/CHNY/2021) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 Smt. Adithyapan Amudha, No.590, 3 rd Street, P.P. Gardens, Aminjikarai, Chennai – 600 029. PAN: AOSPA 1524K v. The ACIT, Non-Corporate Circle 10(1), Chennai. (अपीलाथᱮ / Applicant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Petitioner by : Shri N. Quadir Hoseyn, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई कᳱ तारीख/ Date of hearing : 17.02.2023 घोषणा कᳱ तारीख /Date of Pronouncement : 17.02.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This Miscellaneous Application filed by the assessee is arising out of the order of the Tribunal in ITA No. 74/CHNY/2021, order dated 13.09.2022. 2 M.A No.140/CHNY/2022 2. When this miscellaneous application for called for hearing, the ld.counsel for the assessee only requested that the directions to the CIT(A) be amended to the effect that he has to readjudicate the issue of levy of penalty on two items i.e., the addition on account of turnover amounting to Rs.17,75,004/- and Rs.10,00,000/- on account of unexplained credits. He requested that to this extent the CIT(A) be directed to readjudicate the issue and pass a speaking order. 3. When this was confronted to ld. Senior DR, he could not controvert the above fact situation. Hence, we direct the CIT(A) to consider whether assessee is liable for levy of penalty or not in regard to two items i.e., turnover addition of Rs.17,75,004/- and Rs.10,00,000/- in regard to unexplained credits and will adjudicate this issue. Accordingly, the para 6 of the Tribunal’s order dated 13.09.2022 is amended as under:- 6. After hearing ld.Senior DR and going through the fact that the order of CIT(A) on both the items i.e., penalty in regard to unaccounted sales of Rs.17,75,004/- and Rs.10,00,000/- on account of unexplained credits, on which penalty u/s.271(1)(c) is confirmed is totally non-speaking order, we set aside the order of CIT(A) on this issue and remand this matter back to the file of CIT(A) for fresh adjudication and for passing 3 M.A No.140/CHNY/2022 a speaking order after allowing reasonable opportunity of being heard to the assessee. 4. In the result, the miscellaneous application of the assessee is allowed to that extent. Order pronounced in the open court on 17 th February, 2023 at Chennai Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 17 th February, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Applicant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.