ACIT, CHENNAI v. Shri C.Aryama Sundaram, CHENNAI

ITA 1151/CHNY/2011 | 1998-1999
Pronouncement Date: 20-12-2011 | Result: Dismissed

Appeal Details

RSA Number 115121714 RSA 2011
Assessee PAN AJYPS1233N
Bench Chennai
Appeal Number ITA 1151/CHNY/2011
Duration Of Justice 6 month(s) 2 day(s)
Appellant ACIT, CHENNAI
Respondent Shri C.Aryama Sundaram, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 20-12-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 20-12-2011
Date Of Final Hearing 20-12-2011
Next Hearing Date 20-12-2011
Assessment Year 1998-1999
Appeal Filed On 17-06-2011
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI A BENCH CHENNAI. BEFORE SHRI N.S. SAINI ACCOUNTANT MEMBER & SHRI GEORGE MATHAN JUDICIAL MEMBER I.T.A. NOS. 1151/MDS/2011 ASSESSMENT YEAR: 1998-99 THE ASSISTANT COMMISSIONER OF INCOME TAX BUSINESS CIRCLE VIII CHENNAI 6. VS. SHRI C. ARYAMA SUNDARAM NEW NO. 108 ARMENIAN STREET CHENNAI 600 001. [PAN: AJYPS1233N] (APPELLANT) (RESPONDENT) I.T.A. NO. 731/MDS/2009 ASSESSMENT YEAR: 1998-99 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE III CHENNAI 34. VS. SHRI C. ARYAMA SUNDARAM NEW NO. 108 ARMENIAN STREET CHENNAI 600 001. [PAN: AJYPS1233N] (APPELLANT) (RESPONDENT) C.O. NO. 89/MDS/2009 [IN I.T.A. NO. 731/MDS/2009] ASSESSMENT YEAR: 1998-99 SHRI C. ARYAMA SUNDARAM NEW NO. 108 ARMENIAN STREET CHENNAI 600 001. [PAN: A JYPS1233N ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE III CHENNAI 34. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI SHAJI P. JACOB SR. DR ASSESSEE BY : MS. MAYA J. NICHANE ADVOCATE DATE OF HEARING : 20.12.2011 DATE OF PRONOUNCEMENT : 20.12.2011 ORDER PER BENCH I.T.A. NO. 1151/MDS/2011 IS AN APPEAL FILED BY THE REVENUE AGAINST I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NOS SS S. .. .1 11 11 11 151 5151 51/ // /MDS/ MDS/ MDS/ MDS/11 1111 11 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 2 THE ORDER OF THE LD. CIT(A) VIII CHENNAI IN ITA NO . 99/08-09 DATED 25.03.2011 FOR THE ASSESSMENT YEAR 1998-99. I.T.A. NO. 731/MDS/2009 IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF TH E LD. CIT(A) VIII CHENNAI IN ITA NO. 11/06-07 DATED 11.03.2009 FOR THE ASSESS MENT YEAR 1998-99 AND THE C.O. NO. 89/MDS/2009 FILED BY THE ASSESSEE AGAI NST THE APPEAL OF THE REVENUE IN I.T.A. NO. 731/MDS/2009. SHRI SHAJI P. J ACOB SR. DR REPRESENTED ON BEHALF OF THE REVENUE AND MS. MAYA J . NICHANE ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE. 2. AT THE TIME OF HEARING IT IS SUBMITTED BY THE LD. DR THAT THE LD. CIT(A) IN HIS ORDER FOR THE ASSESSMENT YEAR 1998-99 IN ITA NO. 11/06-07 DATED 11.03.2009 AGAINST WHICH IS THE APPEAL OF THE REVE NUE IN I.T.A. NO. 731/MDS/2009 HAS QUASHED THE ASSESSMENT ORDER ON T HE GROUND THAT THE NOTICE UNDER SECTION 143(2) HAD NOT BEEN ISSUED TO THE ASSESSEE WITHIN 12 MONTH PERIOD FROM THE DATE OF FILING OF RETURN OF I NCOME. IT WAS THE SUBMISSION THAT THE LD. CIT(A) HAD GIVEN THE LIBERT Y TO INITIATE FRESH PROCEEDINGS UNDER SECTION 143(2) OF THE ACT. IT WAS THE SUBMISSION THAT CONSEQUENT ON THE ORDER OF THE LD. CIT(A) THE REVE NUE HAS FILED AN APPEAL IN I.T.A. NO. 731/MDS/2009 AND ON ACCOUNT OF THE OR DER OF THE LD. CIT(A) IN NOT DISPOSING OF THE GROUNDS RAISED BEFORE HIM THE ASSESSEE HAS FILED THE CROSS OBJECTION IN CO NO. 89/MDS/2009. IT WAS THE F URTHER SUBMISSION THAT CONSEQUENT ON THE ORDER OF THE LD. CIT(A) IN ITA NO . 11/06-07 DATED 11.03.2009 THE ASSESSING OFFICER HAD INITIATED FRE SH PROCEEDINGS AND HAD I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NOS SS S. .. .1 11 11 11 151 5151 51/ // /MDS/ MDS/ MDS/ MDS/11 1111 11 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 3 PASSED THE ASSESSMENT ORDER ON 29.12.2009 AGAINST W HICH THE ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A) VIII CHENNAI. I T WAS THE SUBMISSION THAT IN THE MEANTIME WHEN THE SAID APPEAL WAS PENDING B EFORE THE LD. CIT(A) THE TRIBUNAL HAS PASSED THE ORDER IN I.T.A. NO. 731 /MDS/2009 AND C.O. NO. 89/MDS/2009 DATED 06.08.2010 WHEREIN THE ORDER OF THE LD. CIT(A) VIII CHENNAI IN APPEAL NO. ITA NO. 11/06-07 DATED 11.03. 2009 HAD BEEN MODIFIED TO HOLD THAT AS THE NOTICE UNDER SECTION 1 43(2) WAS NOT ISSUED WITHIN THE PRESCRIBED PERIOD OF 12 MONTHS FROM THE DATE OF FILING OF RETURN THE ASSESSMENT PROCEEDING WAS QUASHED ALSO THE LIBERTY GIVEN BY THE LD. CIT(A) TO INITIATE FRESH PROCEEDINGS HAD BEEN QUASHED. IT WAS THE SUBMISSION THAT CONSEQUENT UPON THE ORDER OF THE TRIBUNAL DATED 06. 08.2010 THE LD. CIT(A) HAD BEEN PASSED THE ORDER IN ITA NO. 99/08-09 DATED 25.03.2011 WHEREBY THE ASSESSMENT ORDER PASSED ON 29.12.2009 WAS QUASH ED BY FOLLOWING THE DECISION OF THE TRIBUNAL IN I.T.A. NO. 731/MDS/2009 AND C.O. NO. 89/MDS/2009 DATED 06.08.2010. IT WAS THE FURTHER SU BMISSION THAT THROUGH A MISCELLANEOUS APPLICATION IN M.A. NO. 190/MDS/2011 FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL IN I.T.A. NO. 731 /MDS/2009 AND C.O. NO. 89/MDS/2009 DATED 06.08.2011 THE TRIBUNAL HAD ACCE PTED THE MISTAKE APPARENT FROM THE RECORD OF THE ORDER AND RECALLED THE ORDER OF THE TRIBUNAL DATED 06.08.2010 IN I.T.A. NO. 731/MDS/2009 AND C.O . NO. 89/MDS/2009 VIDE TRIBUNALS ORDER IN M.A. NO. 190/MDS/2011 DATE D 04.11.2011. 3. IT WAS THE SUBMISSION THAT CONSEQUENTLY THE AP PEAL OF THE REVENUE IN I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NOS SS S. .. .1 11 11 11 151 5151 51/ // /MDS/ MDS/ MDS/ MDS/11 1111 11 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 4 I.T.A. NO. 731/MDS/2009 AND C.O. NO. 89/MDS/2009 OF THE ASSESSEE WAS LIABLE TO BE DISPOSED OF FIRST. IT WAS THE SUBMISSI ON THAT IN VIEW OF THE SECOND PROVISO TO SECTION 148 THE ASSESSING OFFICER HAD T HE LIBERTY TO ISSUE NOTICE UNDER SECTION 143(2) BEYOND THE PERIOD OF 12 MONTH OF FILING OF RETURN. 4. IT WAS THE SUBMISSION THAT THE ORDER OF THE CIT (A) IN APPEAL NO. ITA NO. 11/06-07 DATED 11.03.2009 WAS LIABLE TO BE REVE RSED. WITH THESE SUBMISSIONS OF THE LD. DR THE LD. AR HAD NO OBJECT ION. 5. IT WAS FAIRLY AGREED BY BOTH THE SIDES TO RESTO RE THE APPEAL TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE OTHER GROUNDS AS R AISED BY THE ASSESSEE IN ITS APPEAL IN ITA NO.11/06-07 BEFORE THE LD. CIT(A) . CONSEQUENT ON THE SUBMISSIONS OF THE LD COUNSELS WE ARE OF THE VIEW THAT IN VIEW OF THE SECOND PROVISO TO SECTION 148 AND AS ALSO RECOGNIZED BY US IN THE ORDER IN M.A. NO. 190/MDS/2011 DATED 04.11.2011 THE ASSESSING OFFICE R WAS COMPETENT TO ISSUE NOTICE ON 10.03.2006 IN RESPECT OF THE RETURN S FILED BY THE ASSESSEE ON 29.10.1998. CONSEQUENTLY THE FINDINGS OF THE LD. C IT(A) STANDS REVERSED. AS IT IS FURTHER NOTICED THAT THE LD. CIT(A) HAS NO T ADJUDICATED OTHER GROUNDS BEING GROUND NO. 1 TO 6 OF THE ASSESSEES APPEAL IN ITA NO. 11/06-07 FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) WE RESTORE T HE APPEAL FOR ADJUDICATION ON THE SAID GROUNDS AFTER ALLOWING ADEQUATE OPPORTU NITY OF HEARING TO THE ASSESSEE. 7. AS WE HAVE RECALLED THE ORDER OF THE TRIBUNAL I N I.T.A. NO. 731/MDS/2009 AND C.O. 89/MDS/2009 DATED 06.08.2010 VIDE OUR ORDER IN I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NOS SS S. .. .1 11 11 11 151 5151 51/ // /MDS/ MDS/ MDS/ MDS/11 1111 11 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & 731/MDS/09 & CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 CO NO. 89/MDS/09 5 M.A. NO. 190/MDS/2011 DATED 04.11.2011 AND AS BY OU R ORDER IN APPEAL NO. I.T.A. 731/MDS/2009 AND C.O. NO. 89/MDS/2009 PASSED ABOVE WE HAVE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORED THE APPEAL TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION. THE APPEAL FILED BY THE RE VENUE IN I.T.A. NO. 1151/MDS/2011 BECOMES INFRUCTUOUS AND IS DISMISSED AS SUCH. 8. IN THE RESULT THE APPEAL OF THE REVENUE IN I.T .A. NO. 1151/MDS/2011 IS DISMISSED THE APPEAL OF THE REVENUE IN I.T.A. N O. 731/MDS/2009 STANDS ALLOWED AND THE C.O. FILED BY THE ASSESSEE IN C.O. NO. 89/MDS/2009 IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT SOON AFTER THE CONCLUSION OF HEARING ON 20.12.2011. SD/ - SD/ - (N.S.SAINI) ACCOUNTANT MEMBER (GEORGE MATHAN) JUDICIAL MEMBER CHENNAI DATED THE 20.12.2011 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.