ACIT, CHENNAI V. T.D.Naidu, Thiruvallur

MA 162/CHNY/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1473 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 25-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , , % BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.P. NO. 162 / CHNY /201 8 ( ./I.T.A. NO. 1411/CHNY/2017) / ASSESSMENT YEAR: 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(3), CHENNAI. ( /APPELLANT) VS. T.D. NAIDU, NO 61, DD NAGAR BUS STOP KUNNAVALAM POST, THIRUVALLUR TK & TIRUVALLUR DT. 631 210 [PAN: AADPN 8927A] ( /RESPONDENT) /PETITIONER BY : SHRI. B. SAGADEVAN, JCIT &'() / RESPONDENT BY : SHRI PHILIP GEORGE. ) /DATE OF HEARING : 05.10.2018 ) /DATE OF PRONOUNCEMENT : 05.10.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THIS MISCELLANEOUS PETITION PLEAD ING THAT THE HONBLE ITAT REMITTED THE ISSUES BACK TO THE ASSESSING OFFICER FOR A FRESH EXAMINATION AND DIRECTED THE ASSESSEE TO PLACE ALL THE MATERIALS IN ITS SUPPORT BEFORE THE AO AND COMPLY TO THE AOS REQUIREMENTS AS PER LAW. THE AO IS FREE TO CONDUCT APPROPRIATE ENQUIRY AS DEEMED FIT, BUT HE SHALL FUR NISH ADEQUATE OPPORTUNITY TO :-2-: MP. NO.162/CHNY/2018 THE ASSESSEE ON THE MATERIAL ETC TO BE USED AGAINST IT AND DECIDE THE MATTER IN ACCORDANCE WITH LAW. IN THIS REGARD, THE REVENUE PLEADS THAT THE AO HAS PROVIDED ADEQUATE OPPORTUNITY BEFORE THE COMPLETION OF THE ASSESSMENT. SINCE THE ASSESSEE PLEADED BEFORE THE TRIBUNAL THAT THE L D. CIT(A) DISMISSED THE APPEAL WITHOUT EFFECTIVE REPRESENTATION WHEN THE AS SESSEE WAS IN JUDICIAL CUSTODY, IF AT ALL THE HONBLE ITAT CONSIDERED THAT THE ASSESSEE HAS TO BE PROVIDED WITH OPPORTUNITY TO REPRESENT ITS CASE, TH E MATTER MAY BE REMITTED BACK TO THE LD. CIT(A) AND NOT TO THE AO FOR FRESH EXAMI NATION AS PER THE IMPUGNED DECISION. PER CONTRA, THE LD. AR SUBMITTED THAT AF TER HEARING THE CASE ON MERITS, THE ITAT HAS PASSED THE IMPUGNED ORDER AND THERE IS NO APPARENT MISTAKE IN THE ORDER. 2. WE HEARD THE RIVAL SUBMISSIONS. WE FIND THAT TH E REVENUE HAS NOT POINTED OUT ANY APPARENT MISTAKE IN THE ORDER AND HENCE ITS MP IS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 05 TH OCTOBER, 2018 AT CHENNAI . SD/- ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) ! /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED: 05 TH OCTOBER, 2018 JPV )&2343 /COPY TO: 1. ( / APPELLANT 2. &'( /RESPONDENT 3. 6 ) ( /CIT(A) 4. 6 /CIT 5. 3& /DR 6. /GF