S.Anbaruvi, CHENNAI v. ITO, CHENNAI

ITA 787/CHNY/2014 | 1993-1994
Pronouncement Date: 31-07-2015

Appeal Details

RSA Number 78721714 RSA 2014
Assessee PAN AFCPA6733P
Bench Chennai
Appeal Number ITA 787/CHNY/2014
Duration Of Justice 1 year(s) 3 month(s) 28 day(s)
Appellant S.Anbaruvi, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2015
Appeal Filed By Assessee
Bench Allotted A
Date Of Final Hearing 22-07-2015
Next Hearing Date 22-07-2015
Assessment Year 1993-1994
Appeal Filed On 02-04-2014
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH CHE NNAI . . ! ! ! ! ' ' ' ' # # # # $ $$ $ BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER & SHRI V. DURGA RAO JUDICIAL MEMBER I.T.A. NOS. 787 AND 788/MDS/2014 ASSESSMENT YEARS: 1993-94 AND 1995-96 SHRI S. ANBARUVI NO. 16 CHINNAIAH PILLAI STREET T. NAGAR CHENNAI 600 017. [PAN : AFCPA6733P] VS. THE INCOME TAX OFFICER BUSINESS WARD I(1) CHENNAI 600 034. (APPELLANT) (RESPONDENT) %& ' ( /APPELLANT BY : SHRI K. MEENAKSHISUNDARAM ITP )*%& ' ( /RESPONDENT BY : SHRI P. RADHAKRISHNAN JCIT ' + /DATE OF HEARING : 22.07.2015 - ' + / DATE OF PRONOUNCEMENT : 31.07.2015 . . . . / O R D E R PER V. DURGA RAO JUDICIAL MEMBER : BOTH T HE APPEALS FILED BY THE SAME ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE LD. COMMISSIONER OF INCOME T AX (APPEALS) I CHENNAI BOTH DATED 24.02.2014 RELEVANT TO THE ASSESSMENT YE ARS 1993-94 AND 1995- 96. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE I S AN INDIVIDUAL. IN THIS CASE THE ASSESSMENT WAS COMPLETED UNDER SECTION 14 3(3) R.W.S. 147 OF THE INCOME TAX ACT ON 26.09.1995 BY DETERMINING TOTAL I NCOME AT .42 10 500/- AND PENALTY PROCEEDINGS ALSO INITIATED SIMULTANEOUS LY. I.T.A. I.T.A. I.T.A. I.T.A.NO NONO NOS SS S. .. .787 & 788 787 & 788 787 & 788 787 & 788/M/ /M/ /M/ /M/14 1414 14 2 3. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFOR E VARIOUS APPELLATE FORUMS AND FINALLY THE MATTER REACHED ITAT AND THE ITAT IN ITS ORDER IN I.T.A. NOS.2129 2130 AND 2131/MDS/2008 DATED 10.01.2011 S ET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMITTED THE MATTER TO THE ASSESSING OFFICER TO DECIDE THE ISSUE AFRESH AFTER GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. 4. CONSEQUENT TO THE DIRECTION GIVEN BY THE TRIBUN AL THE FRESH ASSESSMENT WAS COMPLETED BY ASSESSING OFFICER BY MAKING VARIOU S ADDITIONS. 5. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFOR E THE LD. CIT(A). BEFORE THE LD. CIT(A) THE ASSESSEE HAS FAILED TO APPEAR A ND THEREFORE THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. 6. AGAINST THE ORDER OF THE LD. CIT(A) THE ASSESS EE CARRIED THE MATTER IN APPEAL BEFORE THE TRIBUNAL AND AT THE TIME OF HEARI NG THE LD. COUNSEL FOR THE ASSESSEE HAS PLEADED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) TO SUBSTAN TIATE HIS CLAIM FOR BOTH THE ASSESSMENT YEARS I.E. 1993-94 AND 1995-96. 7. ON THE OTHER HAND THE LD. DR HAS NOT RAISED AN Y SERIOUS OBJECTION. 8. AFTER HEARING BOTH SIDES WE IN THE INTEREST O F JUSTICE AND ALSO BY CONSIDERING THE REQUEST OF BOTH PARTIES SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) FOR THE ASSESSMENT YEARS 1993-94 AND 1995-96 AND REMIT THE MATTER BACK TO THE LD. CIT(A) TO DECIDE THE ISSUES AFRESH. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL TO SUB STANTIATE HIS CLAIM WITH I.T.A. I.T.A. I.T.A. I.T.A.NO NONO NOS SS S. .. .787 & 788 787 & 788 787 & 788 787 & 788/M/ /M/ /M/ /M/14 1414 14 3 SUPPORTIVE EVIDENCES. ACCORDINGLY BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 9. IN THE RESULT BOTH THE APPEALS FILED BY THE AS SESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON FRIDAY THE 31 ST OF JULY 2015 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI DATED THE 31.07.2015 VM/- . ' )'+01 21-+ /COPY TO: 1. %& / APPELLANT 2. )*%& / RESPONDENT 3. 3 ( ) /CIT(A) 4. 3 /CIT 5. 14 )'+' /DR & 6. 5! 6 /GF.