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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI RAMIT KOCHAR
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) -2, Chennai, dated 25.03.2019 and pertains to assessment year 2009-10.
No one appeared for the assessee even after service of notice by RPAD. Therefore, we heard the Ld. Departmental Representative and proceeded to dispose the appeal on merit.
Ms. R. Anitha, the Ld. Departmental Representative, submitted that the assessee had filed the return of income of Shri Suresh Veeraswami for the assessment year 2005-06, wherein he admitted capital gains and the balance was claimed to have been owned by the others in connection with the Perungudi land of 2.35 acres. According to the Ld. D.R., this return of income of Shri Suresh Veeraswami for the assessment year 2005-06 was not available before the Assessing Officer at the time of assessment.
This is a new material filed before the CIT(Appeals). According to the Ld. D.R., the CIT(Appeals) without giving any opportunity to the Assessing Officer, allowed the claim of the assessee, in violation of the provisions of Rule 46A of Income-tax Rules, 1962. Therefore, the Ld. D.R. submitted that the matter may be remitted back to the file of the Assessing Officer for reconsideration.
Having heard the Ld. D.R., we perused the relevant material available on record. At para 4.1.1 of the impugned order of the CIT(Appeals), the return filed by Shri Suresh Veeraswami for the assessment year 2005-06 was referred wherein it was said to be claimed that he admitted the capital gains and also claimed that the balance was claimed to have been owned by the others. This factual aspect and copy of the return of income is a new material filed before the CIT(Appeals) by the assessee. The CIT(Appeals) without giving any opportunity to the Assessing Officer, admitted the same and also allowed the claim of the assessee without any verification. Therefore, this Tribunal is of the considered opinion that there is a clear violation of Rule 46A of Income-tax Rules, 1962.
Hence the matter needs to be reconsidered. Accordingly, orders of both the authorities below are set aside and the entire issue is remitted back to the file of the Assessing Officer. The Assessing Officer shall re-examine the matter in the light of the material that was filed before the CIT(Appeals) and thereafter decide the issue afresh in accordance with law, after giving a reasonable opportunity to the assessee.
In the result, the appeal filed by the Revenue is allowed for statistical purposes.
Order pronounced in the court on 1st October, 2019 at Chennai.