ACIT, CHENNAI V. Kannan Dhanasekar, CHENNAI

MA 345/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6191 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 16-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: T VASUDEVAN
• Keywords: Reassessment proceedings
• Section: 143(3); 147; 148

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.P. NO.345/MDS/2017 (IN I.T.A. NO.2115/MDS/2015) ' (' / ASSESSMENT YEAR : 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI - 600 034. V. SHRI KANNAN DHANASEKAR, 66, RAJENDRA PRASAD ROAD, KRISHNA NAGAR, CHROMPET, CHENNAI - 600 044. PAN : AEBPD 2267 D (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : MS. S. VIJAYAPRABHA, JCIT *,+- / 0 / RESPONDENT BY : SHRI T. VASUDEVAN, ADVOCATE 1 / 2$ / DATE OF HEARING : 02.02.2018 3'( / 2$ / DATE OF PRONOUNCEMENT : 08.02.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT THE DIRECTION ISSUED BY THIS TRIBUNAL T O RE-EXAMINE THE MATERIAL FOUND AT THE TIME OF SURVEY AND TO ASSESS THE CORRECT INCOME AS PER THE MATERIAL AVAILABLE ON RECORD WAS ALREADY CA RRIED OUT IN THE REASSESSMENT PROCEEDINGS. 2 M.P. NO.345/MDS/17 2. MS. S. VIJAYAPRABHA, THE LD. DEPARTMENTAL REPRES ENTATIVE, SUBMITTED THAT WHEN THE APPEAL WAS PENDING BEFORE T HIS TRIBUNAL, THE ASSESSMENT WAS REOPENED AND THE MATERIAL FOUND DURI NG THE COURSE OF SURVEY WAS EXAMINED AND THE ASSESSMENT WAS ALSO COM PLETED. NO FURTHER APPEAL WAS FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE ASSESSING OFFICER, THEREFORE, ACCORDING TO THE LD. D.R., RE-EXAMINATION OF THE MATTER IS NOT REQUIRED. 3. ON THE CONTRARY, SHRI T. VASUDEVAN, THE LD.COUNS EL FOR THE ASSESSEE, SUBMITTED THAT THE DIRECTION ISSUED BY TH IS TRIBUNAL TO RE- EXAMINE THE MATTER IN THE LIGHT OF THE MATERIAL FOU ND DURING THE COURSE OF SURVEY IS ONLY ACADEMIC SINCE THE MATTER WAS ALREAD Y EXAMINED BY THE ASSESSING OFFICER IN THE REASSESSMENT PROCEEDING AF TER ISSUE OF NOTICE UNDER SECTION 148 OF THE INCOME-TAX ACT, 1961 (IN S HORT 'THE ACT'). THEREFORE, ACCORDING TO THE LD. COUNSEL, THE DEPART MENTS APPEAL HAS TO BE DISMISSED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, IT IS NOT BROUGHT TO THE NOTICE OF THE TRIBUNAL WHEN THE APPE AL WAS HEARD THAT THE ASSESSMENT WAS REOPENED. WHEN THE MATTER WAS PENDI NG BEFORE THIS TRIBUNAL, IT IS NOT KNOWN HOW THE ASSESSING OFFICER REOPENED THE ASSESSMENT. WHEN THE ISSUE WAS PENDING BEFORE THIS TRIBUNAL, THE ASSESSING OFFICER SHOULD HAVE BROUGHT TO THE NOTICE OF THE TRIBUNAL THAT 3 M.P. NO.345/MDS/17 THE MATERIAL FOUND DURING THE COURSE OF SURVEY ALSO NEEDS TO BE CONSIDERED FOR COMPLETING THE ASSESSMENT. WE ARE N OT ABLE TO APPRECIATE THE ACTION OF THE ASSESSING OFFICER TO R EOPEN THE ASSESSMENT WHEN THE IDENTICAL ISSUE WAS PENDING BEFORE THIS TR IBUNAL IN APPEAL. HOWEVER, THIS BEING A MISCELLANEOUS PETITION, WE DO NOT LIKE TO COMMENT FURTHER. THE PROCEEDING BEFORE THIS TRIBUNAL BEING A JUDICIAL PROCEEDING, THE AUTHORITIES BELOW SHOULD BRING IT TO THE NOTICE OF THE TRIBUNAL BEFORE INITIATING ANY FURTHER PROCEEDING UNDER SECTION 147 OF THE ACT BY ISSUING NOTICE UNDER SECTION 148 OF THE ACT ESPECIALLY WHEN THE SAME ISSUE IS PENDING BEFORE THIS TRIBUNAL. 5. THIS TRIBUNAL EXAMINED THE APPEAL OF THE REVENUE WHICH AROSE OUT OF THE ORDER PASSED BY THE ASSESSING OFFICER UN DER SECTION 143(3) OF THE ACT. THE SUBSEQUENT PROCEEDING INITIATED BY TH E ASSESSING OFFICER UNDER SECTION 147 OF THE ACT BY ISSUING NOTICE UNDE R SECTION 148 OF THE ACT IS NOT SUBJECT MATTER OF APPEAL BEFORE THIS TRI BUNAL. WHEN THE PROCEEDING UNDER SECTION 147 OF THE ACT WAS NOT SUB JECT MATTER OF APPEAL BEFORE THIS TRIBUNAL, WE MAY NOT BE ABLE TO SAY THA T THE DIRECTION ISSUED BY THIS TRIBUNAL IS NOT REQUIRED. THE ASSESSING OF FICER MAY CONSIDER THE MATERIAL FOUND DURING THE COURSE OF SURVEY AND IF T HE INCOME WAS ALREADY ASSESSED ON THE BASIS OF SUCH MATERIAL, THERE IS NO NEED FOR MAKING ANY FURTHER ADDITION. THEREFORE, AT THIS STAGE, THIS T RIBUNAL FINDS NO MERIT IN THE MISCELLANEOUS PETITION FILED BY THE REVENUE. 4 M.P. NO.345/MDS/17 6. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE STAND DISMISSED. ORDER PRONOUNCED COURT ON 8 TH FEBRUARY, 2018 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 8 TH FEBRUARY, 2018. KRI. / *26& 7&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 82 () /CIT(A) 4. 1 82 /CIT 5. &9 *2 /DR 6. :' ; /GF.