S.Ramanathan, Thanjavur V. JCIT, Thanjavur

MA 216/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4006 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 04-03-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 27-11-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTHJCIT
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , ! ' #! ' $ . %& ' () BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NOS.216 TO 219/MDS./2015 (I.T.A.NO.129 TO 132 /MDS./2015 ( ASSESSMENT YEARS :2005-06 TO 2009-10) MR. S.RAMANATHAN , 1985,SERVAIKARA STREET, KARANTHAI,THANJAVUR. VS. JOINT COMMISSIONER OF INCOME TAX, THANJAVUR RANGE, THANJAVUR. PAN AKAPR 8714 L ( *+ / APPELLANT ) ( ,-*+ / RESPONDENT ) / APPELLANT BY : MR.K.MEENAKSHISUNDARAM,ITP / RESPONDENT BY : MR.A.V.SREEKANTH,JCIT, D.R / DATE OF HEARING : 04.03.2016 /DATE OF PRONOUNCEMENT : 09.03.2016 . / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THESE MISCELLANEOUS PETITIONS, THE ASSESSEE SE EKS RECTIFICATION OF THE ORDERS OF THE TRIBUNAL IN ITA NOS.129 TO 132/MDS./2015 DATED 09.10.2015. MP NOS.216 TO 219/MDS/2015 2 2. THE LD. AR SUBMITTED THAT THE ASSESSEE HAS RAISE D THE GROUND RELATING TO ESTIMATION OF INCOME FROM SALE OF MILK, RENTAL RECEIPTS, INTEREST INCOME, ADDITION TOWARDS DIVERSION OF FUND S TO THE SECRETARY AND ESTIMATION OF AGRICULTURAL INCOME. HOWEVER, TH E TRIBUNAL GIVEN A FINDING THAT THE ISSUE RELATING TO ESTIMATE THE INC OME OF SALE OF MILK, RENTAL RECEIPT AND INTEREST INCOME WERE REMITTED BA CK TO THE FILE OF AO FOR FRESH CONSIDERATION AND THERE IS NO FINDING WITH REGARD TO ADDITION TOWARDS DIVERSION OF FUNDS TO THE SECRETAR Y ON ASSESSMENT YEARS 2006-07,2008-09 & 2009-10, ESTIMATION OF UNDI SCLOSED INCOME IN THE CONTEXT OF HOUSE PROPERTY FOR ASSESSMENT YEA R 2009-10 AND ESTIMATION OF AGRICULTURAL INCOME FOR ALL THE FOUR ASSESSMENT YEARS. ACCORDINGLY, HE SOUGHT FRESH DIRECTION FROM THIS TR IBUNAL ON THESE ISSUES. THE LD.D.R CONCEDED THAT THERE IS AN ERROR IN THE ORDER OF THE TRIBUNAL AND IT REQUIRES CLARIFICATION. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. ADMITTEDLY, IN OUR OPINION, THERE IS A FORC E IN THE ARGUMENT OF THE LD.A.R. ACTUALLY THE TRIBUNAL DIRECTED THE AO T O DO THE ASSESSMENT AFRESH AFTER CONSIDERING THE ENTIRE ISSU E DENOVO. MP NOS.216 TO 219/MDS/2015 3 HOWEVER, WHILE GIVING THE DIRECTION, THE TRIBUNAL H AS NOT MENTIONED ALL THE ISSUES IN DISPUTE. HENCE, WE ARE OF THE OP INION THAT IT IS APPROPRIATE TO GIVE DIRECTION THAT ALL THE ASSESSME NT ORDERS ARE SET ASIDE AND WE DIRECT THE AO TO DO DENOVO ASSESSMENT AFRESH. 4. IN THE RESULT, ALL THE FOUR MISCELLANEOUS PETITI ONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON FRIDAY, THE 9 TH OF MARCH,2016 AT CHENNAI. SD/- SD/- ! . '# $ ( DUVVURU RL REDDY ) ) ( ( %&' ( ) ) ) CHANDRA POOJARI $* JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 9 TH MARCH,2016 . K S SUNDARAM. !+,**-./*0/ /COPY TO: * 1. /APPELLANT 2. /RESPONDENT 3. ! *! 1*$ /CIT(A) 4. ! *! 1 /CIT 5. /23*--4 /DR 6. 3#5*6 /GF