V. Kumar Vs. Assistant Commissioner of Income

V. Kumar vs Assistant Commissioner of Income

Type Court Judgment Court Income Tax Appellate Tribunal ITAT Chennai Decided May 26, 2005

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Citation: sooperkanoon.com/74005
Court: Income Tax Appellate Tribunal ITAT Chennai
Judge: N Ganesan, C Poojari
Decided On: May 26, 2005
Subject: Right to Information

Case Summary

AI-generated summary - not the official court judgment text.

Right to Information

Key legal issue: Right to Information

Parties & Advocates

Appellant / Petitioner

V. Kumar

Respondent

Assistant Commissioner of Income

Legal References

Reported In: (2005)96TTJ(Chennai)483

Excerpt

.....beyond his control, therefore, he submitted that the additional evidence may be admitted for the purpose of adjudicating the appeal. the learned representative for the assessee further submitted that the additional ground is also arising out of the order of the ao, therefore, the assessee may be permitted to raise the additional ground of appeal.2. mr. k. srinivasan, the learned departmental representative, submitted that admittedly, the assessee has filed the appeal against the assessment order. therefore, this is the first appeal. since the assessee has produced documentary evidence before this tribunal, it is proper to give an opportunity to the ao to examine the documentary evidence and thereafter record his findings. therefore, the learned departmental representative submitted that the ao may be given an opportunity to re-examine the issue after considering the additional evidence that is produced before this tribunal. with regard to additional ground of appeal, the learned departmental representative submitted that since the issue has to be reconsidered in the light of the additional evidence produced before this tribunal, the ao may also be directed to reconsider the additional ground raised by the assessee.3. mr. banusekar, the learned representative for the assessee, by way of reply submitted that he has no objection to send back the matter to the file of the ao to reconsider the issue in the light of the additional evidence produced before this tribunal as suggested by the learned departmental representative. he further submitted that he has no objection to send back the additional ground of appeal also to the file of the ao for reconsideration.4. we have considered the rival submissions on either side and also perused the material available on record. admittedly, the assessee has filed the appeal against the order of assessment for the block period.therefore, as rightly submitted by the learned representatives for the assessee and revenue, this is the.....

Full Judgment

1. This appeal of the assessee relates to block assessment period 1st April, 1986 to 15th May, 1996. The assessee has filed the appeal against the order of the AO in the block assessment. During the course of hearing, Mr. Banusekar, the learned Representative for the assessee, submitted that the assessee has filed an application to receive additional evidence and also seeking the permission of the Tribunal to raise additional ground of appeal According to the learned Representative, this appeal being the first appeal arising out of the order of the AO and the assessee could not produce the said evidence before the AO beyond his control, therefore, he submitted that the additional evidence may be admitted for the purpose of adjudicating the appeal. The learned Representative for the assessee further submitted that the additional ground is also arising out of the order of the AO, therefore, the assessee may be permitted to raise the additional ground of appeal.

2. Mr. K. Srinivasan, the learned Departmental Representative, submitted that admittedly, the assessee has filed the appeal against the assessment order. Therefore, this is the first appeal. Since the assessee has produced documentary evidence before this Tribunal, it is proper to give an opportunity to the AO to examine the documentary evidence and thereafter record his findings. Therefore, the learned Departmental Representative submitted that the AO may be given an opportunity to re-examine the issue after considering the additional evidence that is produced before this Tribunal. With regard to additional ground of appeal, the learned Departmental Representative submitted that since the issue has to be reconsidered in the light of the additional evidence produced before this Tribunal, the AO may also be directed to reconsider the additional ground raised by the assessee.

3. Mr. Banusekar, the learned Representative for the assessee, by way of reply submitted that he has no objection to send back the matter to the file of the AO to reconsider the issue in the light of the additional evidence produced before this Tribunal as suggested by the learned Departmental Representative. He further submitted that he has no objection to send back the additional ground of appeal also to the file of the AO for reconsideration.

4. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, the assessee has filed the appeal against the order of assessment for the block period.

Therefore, as rightly submitted by the learned Representatives for the assessee and Revenue, this is the first appeal. The learned Representative for the assessee filed an application to receive additional evidence. As rightly submitted by the learned Departmental Representative, this documentary evidence is produced before this Tribunal for the first time. Therefore, in our opinion, an opportunity should be given to the AO to examine the documentary evidence and thereafter to reconsider the issue. The documentary evidence now produced before this Tribunal is a confirmation letter from Smt.

Saraswathy. Therefore, the genuineness of the confirmation letter has to be examined before placing reliance. Therefore, in our opinion, it is proper to admit the additional evidence and send back the matter to the file of the AO to re-examine the issue after considering the genuineness of the confirmation letter. Accordingly, we admit the additional evidence and remit back the issue to the file of the AO for reconsideration.

5. With regard to additional ground of appeal, as rightly submitted by the learned Departmental Representative, the matter has to go back to the file of the AO for the sake of consistency. The assessee has taken three additional grounds of appeal, namely, In our opinion, the above additional grounds raised before this Tribunal are also required to be reconsidered in the light of the material that may be produced before the AO by the assessee.

6. In view of the above discussion, we set aside the order of the AO and send back all the issues to the file of the AO. The AO shall reconsider the entire issue after giving sufficient opportunity to the assessee. The AO shall also take into consideration the confirmation letter filed by the assessee as additional evidence before this Tribunal. It is open to the AO to examine the genuineness of the confirmation letter by making necessary enquiries. The AO shall also reconsider these additional grounds of appeal raised before this Tribunal and decide the issue afresh in accordance with law.

Same Court & Year Income Tax Appellate Tribunal ITAT Chennai · 2005 Same Parties V. Kumar vs Assistant Commissioner of Income Same Subject Right to Information Same Judge N Ganesan, C Poojari