DAYALAN PARTHASARATHY,CHENNAI V. INCOME TAX OFFICER, NON CORPORATE WARD 10(6) CHENNAI, CHENNAI

MA 95/CHNY/2025

AI Insights

The case revolves around an appeal by Dayalan Parthasarathy against an order that dismissed his earlier appeal, which was allegedly based on incorrect premises regarding his participation in the VSVS scheme, 2024. The Tribunal, after considering the arguments and the material on record, agreed with the assessee's counsel that there were no facts supporting the claim of participation in the VSVS scheme. Consequently, the Tribunal decided to recall the earlier order, allowing the assessee's appeal to be heard again.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777947 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 17-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P.K. SENTHIL KUMAR
• Assessee Lawyers: M. RAJESH

Judgement Text

"आयकर अपीलीय अधिकरण, ‘डी’’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री मनु क ुमार गिरि, न्यागिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य क े समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./MA No.95/Chny/2025, धििाारण वर्ा /Assessment Year: 2017-18 (ITA No.2760/Chny/2024) Dayalan Parthasarathy, Flat No.264, Door No.22, Mangal Nagar, 9th Cross Street, Porur, Chennai-600 116. [PAN: BWYPP4838C] Vs The Income Tax Officer, Non-Corporate Ward-10(6), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.M.Rajesh, Advocate प्रत्यर्थी की ओर से /Revenue by : Mr.P.K.Senthil Kumar, Addl.CIT सुिवाई की तारीख/Date of Hearing : 18.07.2025 घोर्णा की तारीख /Date of Pronouncement : 06.10.2025 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.2760/Chny/2024 for AY-2017-18 dated 23.12.2024. Through the impugned order, assessee’s appeal was dismissed. The reference Printed from counselvise.com MA No.95/Chny/2025 Page - 2 - of 3 to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 The Ld.Counsel for the assessee has pointed out that its appeal has been dismissed as withdrawn on the premise of assessee having opted for VSVS scheme, 2024. It was argued that no such facts exists in its case. The Ld.DR concurred with the arguments of the assessee. 3.0 We have considered the arguments put forth by the appellant assessee in the light of material available on records. The reference to VSVS scheme, 2024 in the impugned order has been found to be not supported by facts on records. Accordingly, we hereby order recall of the order in ITA no.2760/Chny/2024 for AY-2017-18 dated 23.12.2024. 4.0 In the result, the MA filed by the assessee is allowed. Order pronounced on 6th , October - 2025. Sd/- Sd/- (मनु क ुमार गिरि) (Manu Kumar Giri) न्यागिक सदस्य / Judicial Member (अमिताभ शुक्ला) (amitabh shukla) लेखा सदस्य /Accountant Member चेन्नई/Chennai, ददनाांक/Dated: 6th , October - 2025. KB/- Printed from counselvise.com MA No.95/Chny/2025 Page - 3 - of 3 आदेश की प्रतिललपप अग्रेपिि/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Palakkad 4. विभागीय प्रविविवि/DR 5. गार्ड फाईल/GF Printed from counselvise.com "