ACIT, CHENNAI V. S. SATHYARAJ, CHENNAI

MA 89/CHNY/2024

AI Insights

The case involves a miscellaneous application by the Revenue against an order of the Income Tax Appellate Tribunal, which had previously restored an ex-parte order back to the file of the CIT(A) for the assessment years 2013-14 and 2017-18. The Revenue contended that the Tribunal had erred in its earlier decision by not recognizing the CIT(A)'s partial relief in the matter, which included the deletion of an addition of Rs.2,47,896 based on a decision from the Hon'ble Madras High Court. The Tribunal, upon reviewing the submissions and the developments, including the assessee's opting for the VSVS Scheme to settle the tax dispute, decided to recall its earlier order and restore the appeal for further proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107527 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: CHANDRASEKARAN

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0001ीएबीटी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ीअिमताभशु\u0018ा, लेखासद\tक ेसम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Misc. Application No.89/Chny/2024 [In ITA No. 661/Chny/2024] (िनधा\rरणवष\r / Assessment Year: 2013-14) The Assistant Commissioner of Income Tax, Non Corporate Circle -10(1), Chennai. v. Shri. S. Sathyaraj, No.13A, Brahadambal Road, Nungambakkam, Chennai – 600 034. [PAN: AAFPS 6100 C] (\u0012ाथ\rक /Petitioner) (\u000b\fयथ\u000e/Respondent) \u0012ाथ\rककीओरसे/Petitioner by : Ms. Anitha, Addl. CIT. \u0012\u0016थ\u0017 क\u0010 ओर से /Respondent by : Shri Chandrasekaran, CA सुनवाईक\u0010तारीख/Date of Hearing : 10.01.2025 घोषणाक\u0010तारीख /Date of Pronouncement : 21.02.2025 आदेश / O R D E R PER ABY T. VARKEY, JM: This Miscellaneous Application has been preferred by the revenue against the order of this Tribunal dated 05.06.2024 in ITA No. 661 & 662/Chny/2024 for assessment (hereinafter in short \"AY”), 2013-14 & 2017-18. 2. The revenue has preferred this miscellaneous application no. 89/Chny/2024 only in respect of AY 2013-14 which fact is discernable from the petition filed by the DCIT, Non-Corporate Circle-10(1), Chennai. The main grievance of the revenue is that the Tribunal has mistakenly observed that the Ld.CIT(A) been passed ex-parte qua assessee and therefore, it was restored back to the file of the Ld.CIT(A). The Ld.DR on the basis of the miscellaneous application contended that order to be ex-parte, whereas partial relief in this matter by on the decision of the Hon’ble Madras High Court and also (4) additions. Therefore, it was contended that of the order of Tribunal which was 3. Having gone through the 05.06.2024 for AY 2013 and therefore, we are inclined to recall this order and restore the appeal in ITA No. 661/Chny/2024 restore the appeal. 4. In the result, miscellaneous application filed by the Revenue stands allowed. 5. Having restored the ITA No. 661/Chny/2024 for AY 2013 Ld.AR brought to our notice that the assessee has and filed the Form 1 for sett placed copy of the same before us. Therefore, contemporaneous development in this matter and therefore, we take this MA No.89/Chny/2024 :: 2 :: observed that the Ld.CIT(A)’S order dated 24.01.2024 for AY 2013 parte qua assessee and therefore, it was restored back to of the Ld.CIT(A). The Ld.DR on the basis of the miscellaneous application contended that the Tribunal erred in finding the Ld.CIT(A) parte, whereas the first appellate authority has given partial relief in this matter by deleting addition of Rs.2,47,896/ on the decision of the Hon’ble Madras High Court and also . Therefore, it was contended that thus there of the order of Tribunal which was apparent on record. Having gone through the impugned Tribunal order dated 05.06.2024 for AY 2013-14, we find force in the submission of the Ld.DR and therefore, we are inclined to recall this order and restore the appeal in ITA No. 661/Chny/2024for AY 2013-14 and registry is directed to In the result, miscellaneous application filed by the Revenue stands Having restored the ITA No. 661/Chny/2024 for AY 2013 Ld.AR brought to our notice that the assessee has opted for VSVS Scheme for settling the tax dispute with the Department and placed copy of the same before us. Therefore, having taken note of the development in this matter and therefore, we take this 89/Chny/2024 (AY 2013-14) S. Sathyaraj order dated 24.01.2024 for AY 2013-14 has parte qua assessee and therefore, it was restored back to of the Ld.CIT(A). The Ld.DR on the basis of the miscellaneous the Tribunal erred in finding the Ld.CIT(A) the first appellate authority has given of Rs.2,47,896/- by relying on the decision of the Hon’ble Madras High Court and also confirmed four there was a mistake impugned Tribunal order dated , we find force in the submission of the Ld.DR and therefore, we are inclined to recall this order and restore the appeal and registry is directed to In the result, miscellaneous application filed by the Revenue stands Having restored the ITA No. 661/Chny/2024 for AY 2013-14, the opted for VSVS Scheme ling the tax dispute with the Department and having taken note of the development in this matter and therefore, we take this ITA No. 661/Chny/2024 as part heard and fix the appeal for hearing o 07.03.2025. Order pronounced on the Sd/- (अिमताभ शु\u0018ा) (AMITABH SHUKLA लेखासद\u0007य/ACCOUNTANT MEMBER चे\u0003ई/Chennai, \u0005दनांक/Dated: 21st February JPV, Sr.PS आदेशक\r\u000eितिलिपअ\u0014ेिषत/Copy to 1. अपीलाथ\u0017/Appellant 2. \u0012\u0016थ\u0017/Respondent 3. आयकरआयु\u001d/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u0012ितिनिध/DR 5. गाड\rफाईल/GF MA No.89/Chny/2024 :: 3 :: ITA No. 661/Chny/2024 as part heard and fix the appeal for hearing o Order pronounced on the 21st day of February, 2025, in Chennai. AMITABH SHUKLA) /ACCOUNTANT MEMBER Sd/ (एबी टी. (ABY T. VARKEY \tयाियकसद\u0007य/JUDICIAL MEMBER February, 2025. Copy to: , Chennai / Madurai / Salem / Coimbatore. 89/Chny/2024 (AY 2013-14) S. Sathyaraj ITA No. 661/Chny/2024 as part heard and fix the appeal for hearing on , in Chennai. Sd/- . वक ) ABY T. VARKEY) /JUDICIAL MEMBER , Chennai / Madurai / Salem / Coimbatore. "