Tca/1061/2019 Of S.arputharaj v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 06.01.2020 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARANandTHE HONOURABLE MR.JUSTICE P.VELMURUGAN S.Arputharaj... Appellant The Deputy Commissioner of Income Tax,Central Circle - 1,Coimbatore. ... Respondent PRAYER: Tax Case Appeal filed under Section 260A of Income TaxAct, 1961 against the order dated 13.06.2018 inI.T.A.No.1494/CHNY/2018 on the file of the Income Tax AppellateTribunal Chennai 'C' Bench for the assessment year 2010-11,against the order dated 19.02.2018 on the file of theCommissioner of Income Tax (Appeals)18, Chennai, ITA.No.426/16-17, for the assessment year 2010-2011 against the order pf theDeputy Commissioner of Income Tax, CBE dated 30.12.2016. J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J) This tax case appeal has been filed against the order ofthe Income Tax Appellate Tribunal dated 13.06.2018 inI.T.A.No.1494/CHNY/2018 on the file of the Income Tax AppellateTribunal Chennai 'C' Bench for the assessment year 2010-11, onlywith regard to the question regarding the discharge of liabilitywith regard to the purchase by the appellant from M/s.MarsExport and added 16.5 Crores as additional income. Though theappellant has filed assessment, taking note of the discharge ofthe liability in respect of the property purchased by theappellant from M/s.Mars Export, the assessment officer added16.5 Crores as income. 2.Against the said order, the appellant filed an appealalong with other issues before the Commissioner of Income Tax(Appeals) who had also confirmed the said Assessment order. Thesaid order was unsuccessfully challenged by the assessee beforethe Tribunal. Against the said order of the Tribunal, bunch ofappeals have been filed by the appellant before this Court inT.C.A.Nos.718 to 720 and 805 to 809 of 2018. Though bunch ofcases have been filed by the appellant including the ordercovering the assessment year 2010-2011, which has beenchallenged in the present case, this particular issue has notbeen raised by the appellant. Therefore, the present appeal hasbeen filed. 3.Heard Mr.T.P.Prabhakaran, learned Counsel for theappellant and Mr.T.R.Senthil Kumar, learned Senior StandingCounsel for the respondent. 4.This Tax Case Appeal is admitted on the followingsubstantial questions of law:"(i)Whether the Income Tax Appellate Tribunal iscorrect in law to ignore the facts and documentssubmitted in defence by the appellant before theCommissioner of Income Tax (Appeal) as well as beforethe Assessing Officer for assessing the income for theAY 2010 - 2011 pursuant to addition of income Rs.16.5crores in the issue of M/s.Mars Exports is concernedwithout proper application of mind to confirm theassessment of income for certain issues?(ii)Whether the Income Tax Appellate Tribunal iscorrect in law in confirm the order of the Commissionerof Income Tax (Appeal) in certain issues for theAssessment year 2010 - 11 for statistical purposeswithout appreciating the materials and evidences madeavailable before the Appellate Tribunal in properperspective?" 5.It is brought to the notice of this Court that inassessee's own case in T.C.A.Nos.718 to 720 and 805 to 809 of2018, this Court had set aside the common order passed by theIncome Tax Appellate Tribunal and remanded the matter to theTribunal. The relevant paragraphs of the said common Judgmentare usefully extracted as follows: "22.Thus, considering the peculiar facts andcircumstances of the case, we deem it appropriate toremand the matters to the Tribunal to consider theabove referred two substantial questions of law. Wemake it clear that in so far as the issues, which havebeen remanded by the Tribunal to the Assessing Officer,against which, no appeals have been filed by either theRevenue or the assessee, we do not interfere with the 5.It is brought to the notice of this Court that inassessee's own case in T.C.A.Nos.718 to 720 and 805 to 809 of2018, this Court had set aside the common order passed by theIncome Tax Appellate Tribunal and remanded the matter to theTribunal. The relevant paragraphs of the said common Judgmentare usefully extracted as follows: "22.Thus, considering the peculiar facts andcircumstances of the case, we deem it appropriate toremand the matters to the Tribunal to consider theabove referred two substantial questions of law. Wemake it clear that in so far as the issues, which havebeen remanded by the Tribunal to the Assessing Officer,against which, no appeals have been filed by either theRevenue or the assessee, we do not interfere with the same and the Assessing Officer is directed to carry outthe directions issued by the Tribunal.23.In the result, the above tax case appeals areallowed, the common impugned order passed by theTribunal is set aside to the extent indicated above andthe Tribunal shall afford an opportunity to the learnedCounsel for the assessee to make his submissions andconsider the matters in accordance with law. Theassessee shall not take any adjournment before theTribunal and fully cooperate with the Tribunal byarguing the matters and placing all the matters beforethe Tribunal. In the light of the above, thesubstantial questions of law are left open for adecision by the Tribunal. No costs. Consequently, theconnected CMPs are closed." 6.Following the Judgment of the Division Bench of thisCourt, the order of the Appellate Tribunal is set aside and thematter is remanded back to the *ITAT to consider the case afreshafter hearing the parties along with other cases. 7.In the result, this Tax Case Appeal is disposed of withthe above direction. No costs. Sd/-Assistant Registrar(CS-VI) *Corrected as per order ofthis Court dated 28.02.2020 -s/d- Assistant Registrar(CSVI)dt 12/03/2020 //True Copy// Sub Assistant Registrar ay To1. The Deputy Commissioner of Income Tax,Central Circle – 1, Coimbatore. 2.The Income Tax Appellate Tribunal, 'C' Bench, Chennai.Amended order to be For the order already3.The Commissioner of Income despatched on 27.02.2020 Tax (Appeals) 18, Chennai.+1cc to Mr.T.P.Prabakaran, Advocate, SR.No.620,.+1cc to Mr.T.R.Senthil Kumar, Advocate, SR.No.18640T.C.A.No.1061 of 2019NR(CO)CSR: 26.02.2020 A.SK(12/03/2020) https://hcservices.ecourts.gov.in/hcservices/