ARUNACHALAM,CHENNAI V. ITO, NCW15(1), CHENNAI

MA 10/CHNY/2025

AI Insights

The case involves Arunachalam, the appellant, who filed a Miscellaneous Application seeking recall of the Tribunal's order dismissing his appeal in ITA No.1009/Chny/2024. The Tribunal had previously directed the assessee to cooperate with the Department, failing which the assessment order would stand confirmed. The assessee contended that one of the grounds in his appeal was not adjudicated, claiming a mistake apparent on record. However, the Tribunal found that the assessee had multiple opportunities to present his case but failed to do so, and thus dismissed the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107176 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: N.V. LAKSHMI
• Keywords: Set aside
• Section: 147; 144

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग\u001eर, \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER M.A No.10/Chny/2025 (Arising out of ITA No.1009/Chny/2024) िनधा)रण वष) /Assessment Year: 2011-12 Arunachalam, 21/3 (Old No.43A), 2nd Avenue Road, Indira Nagar, Adyar, Chennai – 600 020. Vs. The Income Tax Officer, Non Corporate Ward-15(1), Chennai. [PAN: ADWPA 9208M] (अपीलाथ\u0007/Appellant) (\b\tयथ\u0007/Respondent) अपीलाथ, की ओर से/ Appellant by : Ms. N.V. Lakshmi, Advocate ./थ, की ओर से /Respondent by : Smt. Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 14.02.20245 घोषणा की तारीख /Date of Pronouncement : 25.02.2025 आदेश / O R D E R PER JAGADISH, A.M : By way of this Miscellaneous Application, the assessee seeking recall of the Tribunal order passed in ITA No.1009/Chny/2024 dated 31.07.2024, wherein the appeal of the assessee was dismissed. 2. The assessee has contended that ground No.2 was not adjudicated, and the non adjudication of this ground resulted in a mistake apparent on record, thus requiring the recall of the order u/s. 254 of the Income-tax Act, 1961 (hereinafter “the Act”). M.A No.10/Chny/2025 :- 2 -: 3. We note that the impugned order of the Tribunal was passed against the order of NFAC, Delhi dated 13.02.2024, which itself was passed in compliance with the earlier order of the Tribunal in ITA No.81/Chny/2020 dated 10.03.2021. In that order, the Tribunal had set aside the original order of Ld. CIT(A) and directed the assessee to co-operate with the Department, failing which the assessment order passed u/s. 144 r.w.s 147 of the Act stand confirmed. 4. It is evident from the record that the assessee has failed to appear before the Ld. CIT(A) in the remand proceedings, despite being given six opportunities. Consequently, the Ld. CIT(A) has confirmed the assessment order. The assessee has argued that the matter should have been remanded again to the Ld. CIT(A) as the order was passed ex-parte and in assessee’s case for A.Y 2010-11 and 2014-15, the matter has been set aside to the file of Ld. CIT(A). We find no merit in the Miscellaneous Application filed by the assessee as the Hon’ble Tribunal had directed the assessee to co- operate in the appellate proceedings before Ld. CIT(A), failing which assessment order passed u/s. 144 r.w.s 147 of the Act stands confirmed, and this Bench passed a speaking order in accordance with the tribunal order dated 10.03.2021 in ITA No.81/Chny/2020. Further, M.A No.10/Chny/2025 :- 3 -: we note that no arguments were placed on record regarding grounds No.2 to 9 during the appellate proceedings, and the assessee has only argued to set aside the matter to the Ld. CIT(A). In light of the above, we find no error apparent on record that would warrant the recall of the order. Accordingly, the MA filed by the assessee stands dismissed. 5. In the result, the M.A filed by the assessee is dismissed. Order pronounced on 25th February, 2025. Sd/- Sd/- (मनु क ुमार िग\u001eर) (Manu Kumar Giri) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 25th February, 2025. EDN/- आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. \t थ\b/Respondent 3. आयकर आयु\u0010/CIT, Chennai 4. िवभागीय \tितिनिध/DR 5. गाड\u0019 फाईल/GF "