"1 आयकर अपीलीय अिधकरण “सी” \u000eा यपीठ चे\u0013ई म\u0016। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI मा ननीय \u0019ी एस. एस. िव\u001dने\u001e रिव, \u000eा ियक सद! एवं मा ननीय \u0019ी मनोज क ुमा र अ&वा ल ,लेखा सद! क े सम(। BEFORE HON’BLE SHRI S.S. VISWANETHRA RAVI, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No.163/Chny/2023 [In WTA No.2/Chny/2023] (िनधा )रण वष) / Assessment Year: 2014-15) & M.A. No.11/Chny/2024 [In WTA No.2/Chny/2023] (िनधा )रण वष) / Assessment Year: 2014-15) DCWT Non-Corporate Circle-2 Coimbatore. बना म / Vs. Dr. Chandrabose Rex #69, Krishnaswamy Naidu Layout, Alagesan Road, Coimbatore-641 011. \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No. ADKPR-2177-E (अपीलाथ\u001c/Appellant) : (\u001f थ\u001c / Respondent) अपीलाथ\u001c कीओरसे/ Appellant by : Shri R. Vijayaraghavan (Advocate) - Ld.AR \u001f थ\u001cकीओरसे/Respondent by : Ms. R. Anita (Addl.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 13-12-2024 घोषणा की तारीख /Date of Pronouncement : 13-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of these applications, the revenue seeks recall / rectification of Tribunal order passed in WTA No.2/Chny/2023 on 27-09-2023. In the order, the bench, after considering various evidences as furnished by the assessee, held that the impugned property was used for the purpose of 2 profession which does not fall in the definition of asset as per Sec. 2(ea) of the Wealth Tax Ac, 1957. 2. The revenue preferred first MA which was numbered as MA/163/Chny/2023. The revenue modified the application and filed another application which has been numbered as MA/11/Chny/2024. In the latest application, it has been stated that Tribunal erred in accepting the affidavit of a doctor filed by the assessee as evidence. The revenue submit that the said affidavit do not have any evidentiary value under the Evidence Act and Tribunal erred in accepting the same as evidence and that too, without permitting an opportunity to the department to cross- examine the deponent. Further, Tribunal erred in accepting the electricity meter card pertaining to subject property for the period which is not relevant to the period under consideration. The Tribunal accepted the electricity meter card for the period from October, 2015 to June, 2020 whereas the period under consideration was from 01-04-2013 to 31-03- 2014. The Ld. AR, on the other hand, opposed any interference in the order on the ground that the bench, in its wisdom, accepted the evidences furnished by the assessee and the applications merely seeks review of the order. 3. We concur that adjudication of Tribunal is based on facts and circumstances of the case. The bench, in its wisdom, has accepted the documents and explanations as furnished by Ld. AR during the course of hearing. The applications merely seek review of the order which is impermissible. The bench has rendered the decision considering the factual matrix of the case. The revenue could not point out any mistake on the face of the order which require any indulgence in terms of Sec.254 (2) of the Act. Review of the order is impermissible. 3 4. Both the applications stand dismissed. Order pronounced on 13th December, 2024. (S. S. VISWANETHRA RAVI ) (MANOJ KUMAR AGGARWAL) \u000eा ियक सद! / JUDICIAL MEMBER लेखा सद! / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 13-12-2024 DS आदेशकीSितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u001c/Appellant 2. \u001f थ\u001c/Respondent 3. आयकरआयु