N.GANESAN,MADURAI vs. ITO, MADURAI

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ITA 453/CHNY/2015Status: DisposedITAT Chennai23 April 2015AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remitted the matter back to the Assessing Officer. The assessee was directed to file all details before the Assessing Officer for examination and a de novo decision.

What were the facts?

The assessee, a transport operator, filed a return of income. The case was selected for scrutiny and assessment was completed under Section 144 as the assessee failed to provide details regarding transport operations. The assessee claimed to have been suffering from a heart disease, preventing them from submitting details earlier.

What were the issues?

Whether the assessee should be granted another opportunity to submit details for assessment, considering medical reasons for non-compliance.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Before: Shri Chandra Poojari & Shri V. Durga Rao

Hearing: 07.04.2015Pronounced: 23.04.2015

आदेश आदेश /O R D E R आदेश आदेश PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals) 2, Madurai, dated 12.02.2015 relevant to the assessment year 2011-12.

2.

Brief facts of the case are that the assessee is a transport operator. He has filed the return of income by declaring total income of ₹.2,37,759/-. The case of the assessee was selected for scrutiny and after due process,

1.

2 I.T. I.T.A. I.T. I.T. A. A. No A. No No.453 No 453 453/M/ 453 /M/ /M/15 /M/ the assessment was completed under section 144 of the Income Tax Act.

Before the Assessing Officer or even before the ld. CIT(A), the assessee has not filed any details with regard to transport operation. Before us, the ld. Counsel for the assessee has submitted the assessee was suffering from heart disease and therefore, he was not able to file any details before the authorities below and to this effect, the ld. Counsel for the assessee has filed Discharge Summary of Meenakshi Mission Hospital & Research Centre. The ld. Counsel for the assessee has filed all the details before us and submitted that in the interest of justice, one more opportunity may be given to the assessee.

3.

On the other hand, the ld. DR has submitted that sufficient opportunities were given to the assessee and supported the orders of authorities below.

4.

We have heard both sides, perused the materials on record and gone through the orders of authorities below. The ld. Counsel for the assessee has submitted that since the assessee was under medical treatment, he was unable to submit the details before authorities below and filed all details before us including Discharge Summary of Meenakshi Mission Hospital & Research Centre. Hence, in the interest of justice, we set aside the order passed by the ld. CIT(A) and remit the matter back to the Assessing Officer to examine the details and decide the issue de novo in accordance with law.

3 I.T. I.T.A. I.T. I.T. A. A. No A. No No.453 No 453 453/M/ 453 /M/ /M/15 /M/ The assessee is also directed to file all the details before the Assessing Officer to examine the issue.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on Thursday, the 23rd of April, 2015 at Chennai.

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