ED-1330 KURUMANDUMEDU MPCS LTD,GOBICHETTYPALAYAM V. DCIT CIRLE 1, ERODE

MA 96/CHNY/2024

AI Insights

The case involves ED-1330 Karumandurmedu MPCS Ltd., the appellant, who filed Miscellaneous Applications seeking to recall a consolidated order dated 27.05.2024, which had dismissed their appeals for the assessment years 2020-21 & 2021-22. The appellant argued that the Tribunal had dismissed the appeals without considering relevant case law and evidence. The respondent, represented by Ms. R. Anita, Addl. CIT, contended that the Tribunal's decision was based on the absence of any material evidence to support the appellant's claims. The Tribunal, after reviewing the applications and the original order, concluded that the dismissal of the appeals was justified due to the lack of evidence and that the non-consideration of cited case law did not amount to a mistake apparent on record.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107426 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: S.SENTHIL KUMAR; ER. VIRTUAL
• Section: 254(2)

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member M.A. Nos. 96 & 97/Chny/2024 [In I.T.A. Nos.2024 & 2025/Chny/2024] िनधाŊरण वषŊ/Assessment Years: 2020-21 & 2021-22 ED-1330 Karumandurmedu MPCS Ltd., 151, Kaliamman Nagar, Karumandurmedu, Gobichettipalayam, Tamil Nadu 638 457. [PAN:AAAAE1032H] Vs. The Deputy Commissioner of Income Tax, Circle 1, Erode. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Senthil Kumar, Advocate, Er.(Virtual) ŮȑथŎ की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 07.03.2025 घोषणा की तारीख /Date of Pronouncement : 09.04.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: By way of these two Miscellaneous Applications, the assessee seeks to recall the consolidated order dated 27.05.2024 passed in ITA Nos. 2024 & 2025/Chny/2024 for the assessment years 2020-21 & 2021-22 and restore the appeals for rehearing on merits. 2. The ld. AR Shri Senthil Kumar, Advocate drew our attention to the miscellaneous applications and submits that this Tribunal without considering the case law, as has been relied on, dismissed the appeals M.A.Nos.96 & 97/Chny/24 2 by holding that no evidence brought on record. He argued that this Tribunal, without considering the citations, holding no evidence brought on record is a mistake apparent on record and prayed to recall the order dated 27.09.2024 in ITA Nos. 2024 & 2025/Chny/2024. 3. The ld. DR Ms. R. Anita, Addl. CIT submits that the assessee could not point out any mistake apparent on record and a mere statement of non-consideration of case law is not a mistake apparent on record rectifiable under section 254(2) of the Act. She drew our attention to para 6 & 7 of the impugned order and argued that this Tribunal rightly confirmed the order of the ld. CIT(A) in holding that there was no material to show that the amount kept in savings bank account is an investment. She prayed to dismiss the miscellaneous applications filed by the assessee for both the assessment years under consideration. 4. Having heard both the parties and on perusal of the miscellaneous applications as well as impugned order, we note that this Tribunal, considering the record, held that there was no evidence on record rebutting the findings of the ld. CIT(A). Therefore, non- consideration of case law, in our view is not a mistake apparent on M.A.Nos.96 & 97/Chny/24 3 record, as the Tribunal dismissed the appeals for not bringing any evidence in support of the claim of the assessee. Therefore, both the miscellaneous applications fail and dismissed accordingly. 5. In the result, both the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced on 09th April, 2025 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 09.04.2025 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "