Appeal details
Counselvise Citation
[2024] 138 COUNSELVISE.COM (IT) 8612 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 23 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
13-12-2024
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2014-2015
Appeal Filed On
20-11-2023
Judgement Text
"1 \n \nआयकर अपीलीय अिधकरण “सी” \u000eा\nयपीठ चे\u0013ई म\u0016। \nIN THE INCOME TAX APPELLATE TRIBUNAL \n“C” BENCH, CHENNAI \n \n \nमा\nननीय \u0019ी एस. एस. िव\u001dने\u001e रिव, \u000eा\nियक सद! एवं\n \nमा\nननीय \u0019ी मनोज क\nुमा\nर अ&वा\nल ,लेखा\n सद! क\nे सम(। \nBEFORE HON’BLE SHRI S.S. VISWANETHRA RAVI, JM AND \nHON’BLE SHRI MANOJ KUMAR AGGARWAL, AM \n \nM.A. No.163/Chny/2023 \n [In WTA No.2/Chny/2023] \n(िनधा\n)रण वष) / Assessment Year: 2014-15) \n & \nM.A. No.11/Chny/2024 \n [In WTA No.2/Chny/2023] \n(िनधा\n)रण वष) / Assessment Year: 2014-15) \nDCWT \nNon-Corporate Circle-2 \nCoimbatore. \nबना\nम\n/ Vs. \nDr. Chandrabose Rex \n#69, Krishnaswamy Naidu Layout, \nAlagesan Road, \nCoimbatore-641 011. \n\u0001थायीलेखासं./जीआइआरसं./PAN/GIR No. ADKPR-2177-E \n(अपीलाथ\u001c/Appellant) \n: \n(\u001f थ\u001c / Respondent) \n \nअपीलाथ\u001c कीओरसे/ Appellant by \n: \nShri R. Vijayaraghavan (Advocate) - Ld.AR \n\u001f थ\u001cकीओरसे/Respondent by \n: \nMs. R. Anita (Addl.CIT) - Ld. Sr. DR \n \nसुनवाई की तारीख/Date of Hearing \n: \n13-12-2024 \nघोषणा की तारीख /Date of Pronouncement \n: \n13-12-2024 \n \nआदेश / O R D E R \n \nManoj Kumar Aggarwal (Accountant Member) \n \n1. \nBy way of these applications, the revenue seeks recall / rectification \nof Tribunal order passed in WTA No.2/Chny/2023 on 27-09-2023. In the \norder, the bench, after considering various evidences as furnished by the \nassessee, held that the impugned property was used for the purpose of \n\n2 \n \n \n \nprofession which does not fall in the definition of asset as per Sec. 2(ea) \nof the Wealth Tax Ac, 1957. \n2. \nThe revenue preferred first MA which was numbered as \nMA/163/Chny/2023. The revenue modified the application and filed \nanother application which has been numbered as MA/11/Chny/2024. In \nthe latest application, it has been stated that Tribunal erred in accepting \nthe affidavit of a doctor filed by the assessee as evidence. The revenue \nsubmit that the said affidavit do not have any evidentiary value under the \nEvidence Act and Tribunal erred in accepting the same as evidence and \nthat too, without permitting an opportunity to the department to cross-\nexamine the deponent. Further, Tribunal erred in accepting the electricity \nmeter card pertaining to subject property for the period which is not \nrelevant to the period under consideration. The Tribunal accepted the \nelectricity meter card for the period from October, 2015 to June, 2020 \nwhereas the period under consideration was from 01-04-2013 to 31-03-\n2014. The Ld. AR, on the other hand, opposed any interference in the \norder on the ground that the bench, in its wisdom, accepted the \nevidences furnished by the assessee and the applications merely seeks \nreview of the order. \n3. \nWe concur that adjudication of Tribunal is based on facts and \ncircumstances of the case. The bench, in its wisdom, has accepted the \ndocuments and explanations as furnished by Ld. AR during the course of \nhearing. The applications merely seek review of the order which is \nimpermissible. The bench has rendered the decision considering the \nfactual matrix of the case. The revenue could not point out any mistake \non the face of the order which require any indulgence in terms of \nSec.254 (2) of the Act. Review of the order is impermissible. \n\n3 \n \n \n \n4. \nBoth the applications stand dismissed. \nOrder pronounced on 13th December, 2024. \n \n \n (S. S. VISWANETHRA RAVI ) (MANOJ KUMAR AGGARWAL) \n\u000eा\nियक सद! / JUDICIAL MEMBER लेखा\n सद! / ACCOUNTANT MEMBER \n \nचे3ई Chennai; िदनांक Dated : 13-12-2024 \nDS \n \nआदेशकीSितिलिपअ&ेिषत/Copy of the Order forwarded to : \n1. अपीलाथ\u001c/Appellant \n2. \u001f थ\u001c/Respondent \n3. आयकरआयु
Mehul