S. Arputharaj v. The Deputy Commissioner of Income-tax, Central Circle-1, Coimbatore
[Citation -2020-LL-0106-99]

Citation 2020-LL-0106-99
Appellant Name S. Arputharaj
Respondent Name The Deputy Commissioner of Income-tax, Central Circle-1, Coimbatore
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 06/01/2020
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags discharge of liability • assessment of income • application of mind
Bot Summary: 1494/CHNY/2018 on the file of the Income Tax Appellate Tribunal Chennai 'C' Bench for the assessment year 2010-11. 1494/CHNY/2018 on the file of the Income Tax Appellate Tribunal Chennai 'C' Bench for the assessment year 2010-11, only with regard to the question regarding the discharge of liability with regard to the purchase by the appellant from M/s.Mars Export and added 16.5 Crores as additional income. The said order was unsuccessfully challenged by the assessee before the Tribunal. 718 to 720 and 805 to 809 of 2018, this Court had set aside the common order passed by the Income Tax Appellate Tribunal and remanded the matter to the Tribunal. The relevant paragraphs of the said common Judgment are usefully extracted as follows: 22.Thus, considering the peculiar facts and circumstances of the case, we deem it appropriate to remand the matters to the Tribunal to consider the above referred two substantial questions of law. 1061 of 2019 allowed, the common impugned order passed by the Tribunal is set aside to the extent indicated above and the Tribunal shall afford an opportunity to the learned Counsel for the assessee to make his submissions and consider the matters in accordance with law. The assessee shall not take any adjournment before the Tribunal and fully cooperate with the Tribunal by arguing the matters and placing all the matters before the Tribunal.


T.C.A.No.1061 of 2019 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.01.2020 CORAM : HONOURABLE MR.JUSTICE N.KIRUBAKARAN and HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.1061 of 2019 S.Arputharaj Appellant Vs Deputy Commissioner of Income Tax, Central Circle - 1, Coimbatore. Respondent PRAYER: Tax Case Appeal filed under Section 260A of Income Tax Act, 1961 against order dated 13.06.2018 in I.T.A.No.1494/CHNY/2018 on file of Income Tax Appellate Tribunal Chennai 'C' Bench for assessment year 2010-11. For Appellant : Mr.T.P.Prabhakaran For Respondent : Mr.T.R.Senthil kumar, Senior Standing Counsel. http://www.judis.nic.in 1/6 T.C.A.No.1061 of 2019 JUDGMENT (Judgment of Court was delivered by N.KIRUBAKARAN, J) This tax case appeal has been filed against order of Income Tax Appellate Tribunal dated 13.06.2018 in I.T.A.No.1494/CHNY/2018 on file of Income Tax Appellate Tribunal Chennai 'C' Bench for assessment year 2010-11, only with regard to question regarding discharge of liability with regard to purchase by appellant from M/s.Mars Export and added 16.5 Crores as additional income. Though appellant has filed assessment, taking note of discharge of liability in respect of property purchased by appellant from M/s.Mars Export, assessment officer added 16.5 Crores as income. 2.Against said order, appellant filed appeal along with other issues before Commissioner of Income Tax (Appeals) who had also confirmed said Assessment order. said order was unsuccessfully challenged by assessee before Tribunal. Against said order of Tribunal, bunch of appeals have been filed by appellant before this Court in T.C.A.Nos.718 to 720 and 805 to 809 of http://www.judis.nic.in 2/6 T.C.A.No.1061 of 2019 2018. Though bunch of cases have been filed by appellant including order covering assessment year 2010-2011, which has been challenged in present case, this particular issue has not been raised by appellant. Therefore, present appeal has been filed. 3.Heard Mr.T.P.Prabhakaran, learned Counsel for appellant and Mr.T.R.Senthil Kumar, learned Senior Standing Counsel for respondent. 4.This Tax Case Appeal is admitted on following substantial questions of law: "(i)Whether Income Tax Appellate Tribunal is correct in law to ignore facts and documents submitted in defence by appellant before Commissioner of Income Tax (Appeal) as well as before Assessing Officer for assessing income for AY 2010 - 2011 pursuant to addition of income Rs.16.5 crores in issue of M/s.Mars Exports is concerned without proper application of mind to confirm assessment of income for certain issues? (ii)Whether Income Tax Appellate Tribunal is correct in law in confirm order of Commissioner of http://www.judis.nic.in 3/6 T.C.A.No.1061 of 2019 Income Tax (Appeal) in certain issues for Assessment year 2010 - 11 for statistical purposes without appreciating materials and evidences made available before Appellate Tribunal in proper perspective?" 5.It is brought to notice of this Court that in assessee's own case in T.C.A.Nos.718 to 720 and 805 to 809 of 2018, this Court had set aside common order passed by Income Tax Appellate Tribunal and remanded matter to Tribunal. relevant paragraphs of said common Judgment are usefully extracted as follows: "22.Thus, considering peculiar facts and circumstances of case, we deem it appropriate to remand matters to Tribunal to consider above referred two substantial questions of law. We make it clear that in so far as issues, which have been remanded by Tribunal to Assessing Officer, against which, no appeals have been filed by either Revenue or assessee, we do not interfere with same and Assessing Officer is directed to carry out directions issued by Tribunal. 23.In result, above tax case appeals are http://www.judis.nic.in 4/6 T.C.A.No.1061 of 2019 allowed, common impugned order passed by Tribunal is set aside to extent indicated above and Tribunal shall afford opportunity to learned Counsel for assessee to make his submissions and consider matters in accordance with law. assessee shall not take any adjournment before Tribunal and fully cooperate with Tribunal by arguing matters and placing all matters before Tribunal. In light of above, substantial questions of law are left open for decision by Tribunal. No costs. Consequently, connected CMPs are closed." 6.Following Judgment of Division Bench of this Court, order of Appellate Tribunal is set aside and matter is remanded back to authorities to consider case afresh after hearing parties along with other cases. 7.In result, this Tax Case Appeal is disposed of with above direction. No costs. (N.K.K.,J.) (P.V.,J.) 06.01.2020 ay http://www.judis.nic.in 5/6 T.C.A.No.1061 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN, J. ay To Deputy Commissioner of Income Tax, Central Circle - 1, Coimbatore. T.C.A.No.1061 of 2019 Dated:06.01.2020 http://www.judis.nic.in 6/6 S. Arputharaj v. Deputy Commissioner of Income-tax, Central Circle-1, Coimbatore
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