Mrs. Sushila Chudiwala, Pondicherry V. ITO, Pondicherry

MA 161/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9266 (ITAT-CHENNAI)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 29-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SEETHARAMAN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO.161/MDS/2012 (IN ITA NO.459/MDS/2012) (ASSESSM ENT YEAR : 2007-08) MRS.SUSHILA CHUDIWALA, 13, RUE DUMAS, PONDICHERRY-605 001. PAN:ALBPS4639K VS. THE INCOME TAX OFFICER, WARD-I(2), PONDICHERRY. (APPLICANT) (RESPONDENT) APPLICANT BY : MR. SEETHARAMAN, ADVOCATE RESPONDENT BY : MR. GUR U BASHYAM, JCIT DATE OF HEARING : 9 TH NOVEMBER, 2012 DATE OF PRONOUNCEMENT : 9 TH NOVEMBER, 2012 O R D E R PER VIKAS AWASTHY, JM : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE WITH A PRAYER THAT ONE OF THE GROU NDS RAISED BY THE ASSESSEE IN THE GROUNDS OF APPEAL HAS NOT BE EN ADJUDICATED. 2. THE APPEAL OF THE ASSESSEE WAS DECIDED BY THE TRIBUNAL VIDE ORDER DATED 24 TH AUGUST, 2012. THE TRIBUNAL HAD REMITTED THE MATTER BACK TO THE CIT(A) TO GRANT AN OPPORTUNITY TO THE ASSESSEE TO PRODUCE RELEVANT DOCUMENTS/RECOR DS TO M.P.NO. 161/MD S/2012 2 SHOW GENUINENESS OF THE TRANSACTION IN SUPPORT OF H ER CASE. THE CIT(A) WAS DIRECTED TO DECIDE THE MATTER AFRESH AFTER VERIFYING THE VERACITY OF THE EVIDENCE. THE PRESENT MISC. PETITION HAS BEEN FILED BY THE ASSESSEE STATING THA T THE TRIBUNAL HAS NOT CONSIDERED ONE OF THE GROUNDS RAIS ED BY THE ASSESSEE THAT PRINCIPLES OF NATURAL JUSTICE HAD BE EN VIOLATED AND THEREFORE, THE ASSESSMENT MADE WAS NULL AND VOI D. 3. WE HAVE HEARD THE SUBMISSIONS MADE BY THE A.R. VIDE ORDER DATED 24 TH AUGUST, 2012, THE MATTER HAS BEEN REMITTED BACK TO THE FILE OF THE CIT(A) FOR DECIDING THE MAT TER AFRESH. ONCE THE MATTER HAS BEEN REMITTED TO THE CIT(A) TO DECIDE IT AFRESH, IT IS DEEMED THAT THE CIT(A) SHALL DECIDE T HE MATTER AFTER FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE. WE DO NOT FIND ANY MERIT IN THE MISCELLANEOUS PETITION FILED BY TH E ASSESSEE. THEREFORE, THE SAME IS DISMISSED BEING DEVOID OF ME RIT. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 9TH DAY OF NOVEMBER, 2012 AT CHENNAI. SD/- SD/- ( N.S.SAINI ) ( VIKAS AWASTHY ) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 9 TH NOVEMBER, 2012. SOMU M.P.NO. 161/MD S/2012 3 COPY TO: (1) APPELLANT (4) CIT( A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.