ALKAMPET PUSHPARATHINAM ASHOK KUMAR,CHENNAI V. ASSISTANT COMMISSIONER OF INCOME-TAX, NON-CORPORATE CIRCLE 9(1), CHENNAI

MA 162/CHNY/2025

AI Insights

The case revolves around a Miscellaneous Application filed by the assessee, Alkampet Pushparathinam Ashok Kumar, against an earlier order of the Income Tax Appellate Tribunal. The assessee contended that the Tribunal's earlier decision, which dismissed their appeal, failed to address the legal issues presented, resulting in a non-speaking order. The Tribunal acknowledged the oversight and decided to recall the earlier order, directing the matter back to the CIT(A) for a comprehensive review of the legal issues raised.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792289 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 31-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Keywords: Set aside

Judgement Text

"आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./MA No.162/Chny/ 2025, धििाारण वर्ा /Assessment Year: 2010-11 (ITA No.2129/Chny/2025) Alkampet Pushparathinam Ashok Kumar, No.45, Guruvappa Street, Chindatripet, Chennai-600 002. [PAN: AAIPA9617R] Assistant Commissioner of Income Tax, Non-Corporate Circle-9(1), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 01.12.2025 घोषणा की तारीख /Date of Pronouncement : 02.12.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This MA has been filed by the assessee requesting for recalling of the order in ITA no. 2129/Chny/2025 dated 25.09.2025. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 Through the aforesaid MA, the appellant assessee has contended that a mistake has crept in the impugned order dated 25.09.2025 while dismissing the appeal being withdrawn at the behest of the assessee. It is the case of the assessee that in realty it had made Printed from counselvise.com MA No.162 /Chny/2025 Page - 2 - of 3 out a case that the Ld.CIT(A) had not adjudicated the legal issues raised by it before him while passing a totally non-speaking order. Accordingly, the appellant assessee has invoking provisions of 254(2) of the Act, requested to recall the impugned order dated 25.09.2025. 3.0 The Ld. DR did not oppose the proposal of the appellant assessee. 4.0 We have heard the rival submissions in the light of material available on records. After examining, the material on records, we have noted that there is sufficient truth in the averments made by the assessee. The allegation of non-consideration of the legal issues raised and passing of a totally non-speaking order is made out for which a decision was taken to set aside the matter to Ld.CIT(A) for fresh adjudication. The mistake being apparent from records is rectified and the order of this tribunal dated 25.09.2025 is recalled. 5.0 In the result, the MA of the assessee is allowed. Order pronounced on 2nd , December-2025 at Chennai. Sd/- (एबी टी. वर्की) (ABY T VARKEY) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदिांक/Dated: 2nd , December-2025. KB/- Printed from counselvise.com MA No.162 /Chny/2025 Page - 3 - of 3 आदेश की प्रतततलतप अग्रेतषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तवभागीय प्रतततनति/DR 5. गार्ड फाईल/GF Printed from counselvise.com "