TMI Blog2020 (3) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... ph no.9 though referred to the order of remission passed by the Income Tax Appellate Tribunal, as regard her husband, proceeded to dispose of the appeal. As brought to the knowledge of this Court that after the order of remission passed by the Income Tax Appellate Tribunal, vide order dated 30.04.2008, as to the husband of the appellant / assessee, the proceedings are not yet completed. Once certain portion of the undisclosed income are added to the husband and that in respect of certain issues, the Income Tax Appellate Tribunal in the order dated 30.04.2008, filed by her husband, has remanded the matter to the Commissioner of Income Tax(Appeals), Madurai and during the course of arguments, it was also brought to the knowledge of Income Tax Appellate Tribunal, it should have been remanded to the Commissioner of Income Tax(Appeals) for adjudication. Substantial Questions of Law raised by the appellant / assessee, answered in her favour. - TCA. No. 68 of 2018 - - - Dated:- 3-3-2020 - THE HONOURABLE MR. JUSTICE M. SATHYANARAYANAN And THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE For the Appellant : Mr.G.Baskar For the Respondent : Mr.T.R.Senthil Kumar JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, challenging the legality of the said order filed further application before the Income Tax Appellate Tribunal (ITAT), Chennai in IT(SS) A NO.1 of 2017 and the Income Tax Appellate Tribunal, vide impugned order dated 31.08.2017, has partly allowed the appeal and aggrieved by the said order in rejecting the other plea, the assessee has filed the present appeal. 6. The appeal was entertained on 20.03.2018 and the following Substantial Questions of Law were raised: i. Whether the Income Tax Appellate Tribunal substantially erred in law in confirming the addition of undisclosed income of the appellant assessee under Section 158 (b) of the Income Tax Act, 1961, without taking into consideration the total income in previous years, which had not exceeded the maximum exemption amount? ii. Whether the Income Tax Appellate Tribunal substantially erred in law in confirming the additions in respect of the price of purchase of site and cost of construction, when the same had been added in the hands of the appellant's husband as total investment for purchase and construction? iii. Whether the learned Tribunal substantially erred in law in confirming the addition of the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order, which is the subject matter of this appeal, came to be passed on 31.08.2017, whereas, the Income Tax Appellate Tribunal has passed the order dated 30.04.2008 in respect of her husband. Although when opportunity was available to the appellant / assessee to put forth the same before the Commissioner of Income Tax(Appeals), she has failed to avail the same and she deliberately remained absent for very many hearings and as such this Court may not show any indulgence to the appellant / assessee and prays for dismissal of this Appeal. 9. This Court has carefully considered the arguments advanced by the learned counsel appearing for the appellant / assessee and the learned Standing Counsel appearing for the Revenue. 10. The Assessing Officer, in paragraph no.5 of the order dated 29.05.2002, had dealt with the investments relating to the purchase of an old theatre building along with land appurtenant to it at Ambasamudram through registered Sale Deed dated 15.07.1996 jointly in the name of the assessee and her husband viz., Mr.G.Narambulingam, wherein the husband of the appellant / assessee claimed as to the contribution made by the appellant /assessee herein to the tune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraph no.13 of the order dated 31.01.2006, had dealt with the said issue wherein a finding has been recorded that the appellant therein namely, Mr.G.Narambulingam, at the time of search, admitted that except Smt.Rajam, others are only his benamis, and the other partners did not make any capital contribution and even in the case of Tmt.Rajam, her husband was only an employee of Mr.G.Narambulingam and she acted as a benami of him and therefore the entire capital contribution in the firm of M/s.Durga Wines and M/s.Sakthi Wines has been treated as undisclosed income at the hands of Mr.G.Narambulingam. 15. In sum and substance, in the light of the fact that the issue relating to contribution of ₹ 3 lakhs and ₹ 2 lakhs respectively has been remanded by the Income Tax Appellate Tribunal in the order dated 30.04.2018 in the appeal filed by her husband, in respect of cost of construction of residential building for ₹ 2,50,000/- and capital contribution in respect of firms namely, M/s.Durga Wines and M/s.Sakthi Wines, which have been treated as undisclosed income at the hands of her husband, this Court may remand the appeal in respect of those three issues are concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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