S.Muthukaruppan, CHENNAI V. ACIT, CHENNAI

MA 165/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4726 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 23-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVASJCIT
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . ! , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A.NO.1 6 5/MDS/2016 [IN I.T.A.NO.2698/MDS/2014] ASSESSMENT YEAR : 2003-04 SHRI S.MUTHUKARRUPAN, NO.6, RANJIT ROAD, KOTTURPURAM, CHENNAI 600 085. PAN: AADPM1578N V. THE DEPUTY COMMISSIONER OF INCOME TAX / THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE IV(3), CHENNAI 600 034. (APPLICANT) ( /RESPONDENT) APPLICANT BY : SHRI G.BASKAR, ADVOCATE RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT $ %&' /DATE OF HEARING : 23.09.2016 ' ( %&' /DATE OF PRONOUNCEMENT : 23.09.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION ON THE GROUND THAT GROUND NOS. 1.1 TO 1.4 WITH REGARD TO PENALTY LEVIED BY THE ASSESSING OFFICER ON THE ADDITION OF RS.24.85 LAKHS WAS NOT D ISPOSED OFF. THE NON CONSIDERATION AND DISPOSAL OF THE GROUNDS NO.1.1 TO 1.4 IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. 2 M.P. NO.165/MDS/2016 2. WE HEARD SHRI SHIVA SRINIVAS, THE LEARNED DEPART MENT REPRESENTATIVE ALSO. THE LEARNED DEPARTMENT REPRESENTATIVE VERY FA IRLY CONSIDERED THAT THE GROUND RAISED BY THE ASSESSEE WITH REGARD TO PENALT Y LEVIED BY THE ASSESSING OFFICER ON THE ADDITION OF RS.24.85 LAKHS IS NOT CO NSIDERED AND THEREFORE, TO THAT EXTENT, THERE IS A ERROR IN THE ORDER OF THIS TRIBUNAL. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSES SING OFFICER LEVIED PENALTY IN RESPECT OF ADDITION OF RS.24.85 LAKHS AND ANOTHER ADDITION OF RS.6,50,000/-. WHILE CONSIDERING THE ADDITION MADE BY THE ASSESSING OFFICER TO THE EXTENT OF RS.6,50,000/-, THE CIT(A) REDUCED THE SAME TO RS.1,00,000/-. THIS WAS CONFIRMED BY THIS TRIBUNAL. HOWEVER, WITH REGARD TO PENALTY LEVIED BY THE ASSESSING OFFICER ON THE ADDITION OF RS.24.85 L AKHS WHICH WAS SPECIFICALLY RAISED BY THE ASSESSEE AT GROUND NOS. 1.1 TO 1.4 IS NOT DISPOSED OFF. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE NON DISPOSAL OF THIS SPECIFIC GROUND RAISED BY THE ASSESSEE IS AN ERROR WITHIN TH E MEANING OF SECTION 254(2) OF THE INCOME TAX ACT. THEREFORE, TO THAT EXTENT, T HE ORDER NEEDS TO BE RECTIFIED. ONE OF THE GROUNDS RAISED BY THE ASSESSE E IS NOT DISPOSED OFF AND THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE APPE AL NEEDS TO BE RE-OPENED AND THE GROUND RAISED BY THE ASSESSEE NEEDS TO BE H EARD ON MERIT. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IN ITA NO.2 698/MDS/2014 IS RE-OPENED ONLY FOR THE PURPOSE OF DISPOSING GROUNDS NO.1.1 TO 1.4 RAISED BY THE ASSESSEE. 3 M.P. NO.165/MDS/2016 THE REGISTRY IS DIRECTED TO POST THE APPEAL IN ITA NO.2698/MDS/2014 FOR DISPOSAL OF GROUNDS NO.1.1 TO 1.4 ON 16.11.2016. SI NCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES, NOTICE OF HEARING NEED NOT BE ISSUED TO EITHER PARTY FOR HEARING ON 1 6.11.2016. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR H EARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 23 RD SEPTEMBER, 2016 AT CHENNAI. SD/- SD/- ( . ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) ' /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, ) /DATED, THE 23 RD SEPTEMBER, 2016. SP. % *&+, -,(& /COPY TO: 1. APPLICANT 2. *./0 /RESPONDENT 3. $ 1& ( )/CIT(A) 4. $ 1& /CIT, 5. ,2 *& /DR 6. 34 5 /GF.