The High Court dismissed Revenue appeals against the Tribunal's order which condoned delay and remitted the matter to the Assessing Officer, finding no substantial question of law given the assessee's health circumstances.
Tax case appeals and the condonation of money payment order were dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.3.2016
CORAM :
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN
TAX CASE APPEAL NOS.107 & 108 OF 2016 AND CMP.NO.1934 OF 2016
Commissioner of Income Tax, Central-I, Chennai-34. ...Appellant/Respondent Vs
Shri.K.S.Thirumalaivasan L/R of T.Gokula Krishna
...Respondent/Appellant
APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 29.7.2015 made in I.T.A.Nos.582 & 583/Mds/2015 on the file of the Income Tax Appellate Tribunal, 'B' Bench, Chennai for the assessment year 2009-10 preferred against the order of The Commissioner of Income Tax (Appeals)-V Chennai dated 26.12.13 in I.T.A No.7/12-13(A.V and I.T.A.No.31/12-13(A)-V preferred against the assessment order of the Assistant commissioner of Income Tax, Business Circle V, Chennai 34 dated 25.6.2012 and 29.12.2011 respectively for the Assessment year 2009-2010.
For Appellant : Mr.T.R.Senthilkumar
COMMON JUDGMENT
(Judgment was delivered by V.RAMASUBRAMANIAN,J)
These two appeals are filed by the Revenue, challenging the order of the Income Tax Appellate Tribunal, condoning the delay in filing the appeals and remitting the matter back to the Assessing Officer.
2009-10. The return was taken up for scrutiny assessment and notices under Section 143(2) and 142(1) were issued to verify the genuineness of sundry creditors and the claim of higher rates of depreciation and to produce relevant documents.
Assistant Registrar(CS II)
//True Copy//
Sub Assistant Registrar
To
1.The Income Tax Appellate Tribunal,
'B' Bench, Chennai.
2.The Commissioner of Income Tax(Appeals)-V,
Chennai.
3.The Assistant commissioner of Income Tax,
Business Circle V,
Chennai-34.
4.The Commissioner of Income Tax,
Central I,
Chennai.
+1cc to M/S.T.R.SenthilKumar, Advocate sr.14384
TCA.Nos.107 & 108 of 2016
and CMP.No.1934 of 2016
rsi(CO) srg(18/03/2016)
2 issues framed by the court
Whether the High Court should interfere with the Tribunal's order condoning delay and remitting the matter back to the Assessing Officer.
Whether the Department is entitled to appeal against the Tribunal's order on the facts of the case.
1 provisions across 1 enactments
Commissioner of Income Tax, Central-I, Chennai
Shri K.S. Thirumalaivasan
V.RAMASUBRAMANIAN
N.KIRUBAKARAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
