Smt. V.Anandhi, Thanjavur V. ACIT, Thanjavur

MA 223/CHNY/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9968 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-02-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 26-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R VIJAYARAGHAVAN
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH CHENNAI BEFORE SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ------- M.A NO. 223/MDS/2012 (IN ITA NO. 828/MDS/2011) ASSESSMENT YEAR : 2002-03 SMT. V. ANANDHI, C/O LAKSHMI SEEVAL FACTORY, MEDICAL COLLEGE ROAD, THANJAVUR. V. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, THANJAVUR. (PAN : ADPPA7701G) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI R. VIJAYARAGHAVAN, ADVOCATE RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 01-0 2-2013 DATE OF PRONOUNCEMENT : 14-02-201 3 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASS ESSEE STATING THAT THE TRIBUNAL WHILE PASSING THE ORDER I N ITA NO. 828/MDS/2011 DATED 14-09-2012 HAS SET ASIDE THE ISS UE WITH REGARD TO RE-OPENING ONLY BUT NOT DEALT WITH THE OT HER GROUNDS MA NO.223 /MDS /2012 : 2 : RAISED BY THE ASSESSEE (PARTICULARY GROUNDS 6 TO 9 IN RESPECT OF THE ADDITION OF ` 18,89,613/- AND LEVY OF INTEREST U/S 234A OF THE INCOME TAX ACT, 1961) AND SUBMITTED THAT THE GR OUNDS RAISED IN THE APPEAL IN GROUND NOS. 6 TO 9 ALSO SHO ULD BE CONSIDERED. ON THE OTHER HAND, THE LEARNED DR RAISE D NO SERIOUS OBJECTION. 2. WE HAVE HEARD BOTH THE SIDES, PERUSED THE RECORD S AND GONE THROUGH THE ORDER PASSED BY THE TRIBUNAL. THE ASSESSEE HAS RAISED 10 GROUNDS IN THE APPEAL FILED BEFORE TH E TRIBUNAL. BUT ALL THE 10 GROUNDS RELATED TO TWO ISSUES MAINLY, ONE IS REGARDING RE-OPENING AND THE OTHER REGARDING ADDITI ON OF ` 18,89,613/- AND LEVY OF INTEREST U/S 234A OF THE I. T.ACT, 1961 ('THE ACT' FOR SHORT). AT THE TIME OF HEARING OF T HE APPEAL THE LEARNED COUNSEL FOR THE ASSESSEE HAD ONLY ARGUED TH AT THE CIT(APPEALS) WHILE PASSING THE ORDER REGARDING RE-O PENING OF THE ASSESSMENT U/S 148 OF THE ACT, HAD NOT AT ALL CONSIDERED THE ISSUE AND NOT RECORDED ANY REASON TO UPHOLD THE RE- OPENING. THEREFORE, THE TRIBUNAL HAS DECIDED THE I SSUE ONLY IN RESPECT OF RE-OPENING AND REMITTED THE MATTER TO TH E CIT(APPEALS) TO DECIDE THE ISSUE DE NOVO AFTER GIVING OPPORTUNITY TO THE ASSESSEE. MA NO.223 /MDS /2012 : 3 : 3. NOW THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITT ED THAT THE TRIBUNAL HAS NOT DECIDED THE ISSUE RAISED BY TH E ASSESSEE IN RESPECT OF MERITS. THEREFORE, THE SAME MAY BE C ONSIDERED AND THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE CIT(APPEALS) TO DECIDE THESE ISSUES. WE FIND THAT THERE IS JUSTIFICATION IN THE SUBMISSIONS OF THE ASSESSEE . WE THEREFORE SET ASIDE THE ORDER PASSED BY THE CIT(APPEALS) AND DIRECT THE CIT(APPEALS) TO DECIDE THE ISSUE ON MERITS IN RESPE CT OF GROUND NOS. 6 TO 9 AND LEVY OF INTEREST UNDER SECTI ON 234A OF THE ACT RAISED IN THE APPEAL FILED BEFORE THE TRIBU NAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THURSDAY, THE 14 TH OF FEBRUARY, 2013, AT CHENNAI. SD/- SD/- (N. S. SAINI) (V.DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 14 TH FEBRUARY, 2013. H. COPY TO: ASSESSEE-APPLICANT/AO/CIT(A)/CIT/D.R./GUA RD FILE