M. Duraivel v. The Commissioner of Income-tax, Chennai
[Citation -2020-LL-0709-19]

Citation 2020-LL-0709-19
Appellant Name M. Duraivel
Respondent Name The Commissioner of Income-tax, Chennai
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 09/07/2020
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags non-speaking order • assessment order • non-appearance • probabilities • reassessment
Bot Summary: In T.C.(A) No.938 of 2019 For Appellant : Mr.V.Gangadharan For Respondent : Ms.R.Hemalatha, Senior Counsel JUDGMENT Judgment of the Court delivered by T.S.SIVAGNANAM,J. This appeal by the Assessee filed under Section 260A of the Income Tax Act, 1961 the 'Act' for brevity is directed against the order dated 05.05.2016, passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai in I.T.A.No. The reason for remanding the matter to the Assessing Officer is that the copies of the Chitta and Adangal, said to have been filed before the Assessing Officer was not available in the file of the Tribunal. In T.C.(A) No.938 of 2019 Therefore, if the originals said to have been filed by the Assessee, had been directed to be produced by the Department representative, in all probabilities, the revenue records viz. The Tribunal records that its Registry placed a copy of the postal acknowledgement card to show that the notice has been served on the Assessee. The Assessee has filed the copies of the revenue records in the typedset of papers, and on perusal of the same, the seal of the Assessing Officer is found at the bottom of the photostat copies of the documents. In T.C.(A) No.938 of 2019 and given relief to the Assessee, and the appeal filed by the Assessee before the Tribunal arises out of the order passed under Section 263 of the Act, this Court is of the view that the matter can be remanded back to the Tribunal for fresh decision on merits, after affording an opportunity to the Assessee. The Tribunal may issue appropriate directions to the Revenue to produce the entire Assessment file, and after affording an opportunity of hearing to the Assessee, take a decision on merits in accordance with law.


T.C.(A) No.938 of 2019 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 09.07.2020 CORAM HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and HONOURABLE Mrs.JUSTICE V.BHAVANI SUBBAROYAN T.C.(A) No.938 of 2019 and CMP.No.24840 of 2019 M.Duraivel 2/156, Ponniamman Koil Street Injambakkam Chennai 600 041. ... Appellant Vs. Commissioner of Income Tax Chennai. Prayer : Tax Case (Appeal) filed under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal 'A' Bench, Chennai, dated 05.05.2016 in ITA.No.370/Mds/2016, Assessment Year : 2006-2007. 1/6 http://www.judis.nic.in T.C.(A) No.938 of 2019 For Appellant : Mr.V.Gangadharan For Respondent : Ms.R.Hemalatha, Senior Counsel JUDGMENT [Judgment of Court delivered by T.S.SIVAGNANAM,J.] This appeal by Assessee filed under Section 260A of Income Tax Act, 1961 [the 'Act' for brevity] is directed against order dated 05.05.2016, passed by Income Tax Appellate Tribunal, 'A' Bench, Chennai in I.T.A.No.370/Mds/2016, for Assessment Year 2006-2007. 2. Tax Case appeal was admitted on 12.02.2017, on following substantial questions of law : 1.Whether Tribunal was right in passing order merely on ground that documents relied on by Assessee was not available in file? 2.Whether Tribunal was right in confirming order of respondent when same was passed without looking into material on record? 2/6 http://www.judis.nic.in T.C.(A) No.938 of 2019 3. We have heard Mr.V.Gangadharan, learned counsel for appellant and Ms.R.Hemalatha, learned Senior Standing Counsel for Revenue. 4. Tribunal, by impugned order remanded matter to Assessing Officer for examining documents viz., Chitta and Adangal (revenue records) to ascertain as to whether stand taken by Assessee that lands sold by him were agricultural lands. reason for remanding matter to Assessing Officer is that copies of Chitta and Adangal, said to have been filed before Assessing Officer was not available in file of Tribunal. Thus, factual position appears to be that revenue records were filed by Assessee, and same has been considered by Assessing Officer, and order has been passed. However, this order was interfered by Commissioner of Income Tax (Appeals) by exercising his powers under Section 263 of Act, wherein directed reassessment of those agricultural lands. Aggrieved by order of Commissioner, this Tax Case appeal is filed by Assessee/appellant. 3/6 http://www.judis.nic.in T.C.(A) No.938 of 2019 Therefore, if originals said to have been filed by Assessee, had been directed to be produced by Department representative, in all probabilities, revenue records viz., Chitta and Adangal, would have been made available for consideration of Tribunal. 5. Unfortunately, Assessee, who was appellant before Tribunal was not present when case was heard and he had also not engaged Advocate, to argue on his behalf. Tribunal records that its Registry placed copy of postal acknowledgement card to show that notice has been served on Assessee. 6. Assessee has filed copies of revenue records in typedset of papers, and on perusal of same, seal of Assessing Officer is found at bottom of photostat copies of documents. Therefore, it is clear that documents were part of assessment file. Considering fact that Tribunal had proceeded exparte on account of non-appearance of Assessee, and though Tribunal might have been justified by doing so, yet, considering fact that assessment order is of year 2015, and Assessing Officer has already perused records 4/6 http://www.judis.nic.in T.C.(A) No.938 of 2019 and given relief to Assessee, and appeal filed by Assessee before Tribunal arises out of order passed under Section 263 of Act, this Court is of view that matter can be remanded back to Tribunal for fresh decision on merits, after affording opportunity to Assessee. 7. For above reasons, Tax Case appeal is allowed, impugned order is set aside and matter is remanded back to Tribunal for fresh decision on merits. Tribunal may issue appropriate directions to Revenue to produce entire Assessment file, and after affording opportunity of hearing to Assessee, take decision on merits in accordance with law. Consequently, substantial questions of law are left open. No costs. Connected miscellaneous petition is closed. [T.S.S.J.,] [V.B.S.J.,] 09.07.2020 ds Index : Yes / No Speaking Order / Non-speaking Order 5/6 http://www.judis.nic.in T.C.(A) No.938 of 2019 T.S.SIVAGNANAM, J. and V.BHAVANI SUBBAROYAN, J. ds To: Commissioner of Income Tax Chennai. T.C.(A) No.938 of 2019 09.07.2020 6/6 http://www.judis.nic.in M. Duraivel v. Commissioner of Income-tax, Chennai
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