Venture Metal Products Private Limited v. ITA Nos. 1852 to 1866 &

362 ITR 122High Court2014#6997 most cited

What is Venture Metal Products Private Limited v. ITA Nos. 1852 to 1866 & authority for?

The Commissioner of Income Tax (Appeals) has the power to admit additional evidence, even if not produced before the Assessing Officer, especially in cases where there was a reasonable cause for non-production, such as a bereavement or ill health of the auditor.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2017.

Also referred to as

Venture Metal Products Private Limited · CIT(A) power · admit additional evidence · Rule 46A · reasonable cause · bereavement · ill health · assessment procedure

Judgments citing Venture Metal Products Private Limited v. ITA Nos. 1852 to 1866 &

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1866/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1865/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1864/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1863/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1862/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1861/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1860/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1859/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1858/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1857/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1856/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1855/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

Anand Palanisami, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1854/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

Anand Palanisami, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1853/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

Anand Palanisami, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1852/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…Karnataka High Court in the case of Shankar Khandasari Sugar Mills vs. CIT 193 ITR 0669 and that of judgment of Jurisdictional High Court in the case of Venture Metal Products Private Limited vs. ITA Nos. 1852 to 1866 & 2062 :- 12 -: to 2063/Mds/16 DCIT 362 ITR 122. Submissions made by all the assessees before the ld. Commissioner of Income Tax (Appeals), seeking admission of additional evidence were on similar vein. Ld. Commissioner of Income Tax (Appeals) however rejected the plea for admitting additional evidence with the following observations:- ‘’5.3. In the instant case before me the appellant has…

Tropical Stones Private Limited, Chennai vs. ACIT, Chennai

Appeal is allowed for statistical purposes

ITA 1214/CHNY/2014[2008-09]Status: DisposedITAT Chennai04 Feb 2015AY 2008-09

Bench: Shri B.R. Baskaran & Shri S. S. Godara] आयकर अपील सं./I.T.A.No.1214/Mds/2014 "नधा"रण वष" /Assessment Year : 2008-09

For Appellant: Shri Anand dev Kumar, CAFor Respondent: Shri Guru Bhashyam, JCIT
Section 142(1)Section 143(2)Section 143(3)Section 271Section 271(1)(b)Section 274Section 43BSection 68

…is at page 95 of the case file. Neither the remand report nor the lower appellate order have specifically controverted this plea. It is also to be seen that the hon'ble jurisdictional high court in the case of Venture Metal Products P. Ltd vs Dy. CIT [2014] 362 ITR 122(Mad) has allowed additional evidence under rule 46A in case of a bereavement in counsel’s family. We take cue therefrom and feel that the assessee deserves another innings as its auditor suffered from ill health in the course of assessment and died during the pendency of lower appellate proceedings. We order accordingly and set aside the asse…

Venture Metal Products Private Limited v. ITA Nos. 1852 to 1866 & (362 ITR 122) — Cited in 16 Judgments | BharatTax