Sriram Educational Trust, CHENNAI V. Addl. CIT, CHENNAI

ITA 1584/CHNY/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2975 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-04-2018
• Assessment Year: misc
• Appeal Filed On: 31-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BHARATH
• Assessee Lawyers: S SRIDHAR
• Section: 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.1584/CHNY/2016 ' (' / ASSESSMENT YEAR : N.A. M/S SRIRAM EDUCATIONAL TRUST, NO.14 (OLD NO.27), CATHEDRAL GARDEN ROAD, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AAATS 2429 R V. THE ADDITIONAL COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : SHRI S. SRIDHAR, ADVOCATE ,-*+ . / / RESPONDENT BY : SHRI S. BHARATH, CIT 0 . 1$ / DATE OF HEARING : 29.01.2019 2!( . 1$ / DATE OF PRONOUNCEMENT : 04.03.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE CHIEF COMMISSIONER OF INCOME TAX-3, CHENNAI, DA TED 11.05.2016, DISMISSING THE APPLICATION FILED BY THE ASSESSEE FOR RECONSIDERATION OF THE ORDER CANCELLING THE APPROVA L GRANTED UNDER SECTION 10(23C)(VI) OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 2 I.T.A. NO.1584/CHNY/16 2. SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT THE CHIEF COMMISSIONER CANCELLED THE APPROVAL GRANTED UNDER SECTION 10(23C)(VI) OF THE ACT BY AN ORDER DATED 14 .03.2013. ACCORDING TO THE LD. COUNSEL, THE ASSESSEE FILED AN APPLICATION UNDER SECTION 154 OF THE ACT FOR RECTIFICATION. TH AT APPLICATION WAS ALSO REJECTED. THEREAFTER THE ASSESSEE FILED AN AP PLICATION ON 04.01.2016 WITH A REQUEST TO RECONSIDER THE WITHDRA WAL OF EXEMPTION BY THE CHIEF COMMISSIONER. THE CHIEF COM MISSIONER BY AN ORDER DATED 11.05.2016 REJECTED THE APPLICATION FILED BY THE ASSESSEE FOR RECONSIDERATION. ON A QUERY FROM THE BENCH, THE LD.COUNSEL CLARIFIED THAT THE ORIGINAL ORDER WHEREI N THE APPROVAL GRANTED UNDER SECTION 10(23C)(VI) WAS CANCELLED, AT TAINED FINALITY. THE LD.COUNSEL HAS ALSO CLARIFIED THAT THE ORDER PA SSED BY THE CHIEF COMMISSIONER UNDER SECTION 154 OF THE ACT REFUSING TO RECTIFY THE ORDER ALSO ATTAINED FINALITY. NOW WHAT IS CHALLENG ED BEFORE THIS TRIBUNAL IS THE REJECTION OF PETITION FILED BY THE ASSESSEE FOR RECONSIDERATION OF THE ORDER DATED 14.03.2013. ON A QUERY FROM THE BENCH HOW THIS APPLICATION IS MAINTAINABLE FOR RECO NSIDERATION WHEN UNDER THE SCHEME OF INCOME-TAX REVIEW OF ORDER PASS ED IS NOT PERMISSIBLE? THE LD.COUNSEL INVITED ATTENTION OF T HE TRIBUNAL TO THE 3 I.T.A. NO.1584/CHNY/16 JUDGMENT OF MADRAS HIGH COURT IN W.P. NO.3319 OF 20 14 DATED 06.04.2016. REFERRING TO THE COPY OF THIS JUDGMENT , THE LD.COUNSEL SUBMITTED THAT THE ASSESSEE WAS GIVEN LIBERTY TO DE AL WITH THE MATTER IN ACCORDANCE WITH LAW. THEREFORE, ACCORDIN G TO THE LD. COUNSEL, THIS TRIBUNAL HAS JURISDICTION TO ENTERTAI N THIS APPEAL. 3. WE HEARD SHRI S. BHARATH, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. ADMITTEDLY, THE ORDER PASSED BY THE CHIEF COMMISSIONER OF INCOME TAX, CHENNAI-III ON 14.03.20 13 ATTAINED FINALITY SINCE THE SAME WAS NOT CHALLENGED BY THE A SSESSEE IN A MANNER KNOWN TO LAW. THE APPLICATION FILED FOR REC TIFICATION UNDER SECTION 154 OF THE ACT WAS ALSO ADMITTEDLY REJECTED AND THAT ORDER ALSO ATTAINED FINALITY. THEREAFTER THE ASSESSEE FI LED AN APPLICATION BEFORE CHIEF COMMISSIONER FOR RECONSIDERATION OF OR IGINAL ORDER DATED 14 TH MARCH, 2013. THIS PETITION WAS ALSO REJECTED BY T HE CHIEF COMMISSIONER BY THE IMPUGNED ORDER. 4. THE ASSESSEE NOW FILED THE PRESENT APPEAL AGAINS T THIS ORDER OF THE CHIEF COMMISSIONER REJECTING TO RECONSIDER T HE ORDER DATED 14.03.2013. UNDER THE SCHEME OF INCOME-TAX ACT, ON CE AN ORDER IS PASSED BY THE AUTHORITY ESTABLISHED UNDER THE INCOM E-TAX ACT, THEY CAN RECTIFY THE ERROR WHICH IS PRIMA FACIE ON THE RECORD. THERE IS NO 4 I.T.A. NO.1584/CHNY/16 JURISDICTION TO REVIEW THE ORDER PASSED BY ANY OF T HE AUTHORITIES INCLUDING THE CHIEF COMMISSIONER. IN THIS CASE, AD MITTEDLY, THE ORDER PASSED BY THE CHIEF COMMISSIONER CANCELLING T HE APPROVAL GRANTED UNDER SECTION 10(23C)(VI) OF THE ACT AND SU BSEQUENT ORDER PASSED UNDER SECTION 154 OF THE ACT ATTAINED FINALI TY. NOW, IN THE GUISE OF RECONSIDERATION OF THE ORDER, THE ASSESSEE IS CALLING UPON THE CHIEF COMMISSIONER TO REVIEW THE ORDER DATED 14 TH MARCH, 2013. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT REV IEW IS NOT PERMISSIBLE UNDER THE SCHEME OF THE INCOME-TAX ACT BY ANY OF THE AUTHORITIES. THEREFORE, THE APPLICATION FILED BY T HE ASSESSEE BEFORE THE CHIEF COMMISSIONER FOR RECONSIDERATION OF THE E ARLIER ORDER DATED 14 TH MARCH, 2013 IS NOT MAINTAINABLE. THE HIGH COURT, WHILE PERMITTING THE ASSESSEE TO WITHDRAW THE APPLICATION , GAVE A LIBERTY TO THE PETITIONER TO PURSUE THE REVIEW PETITION IN ACCORDANCE WITH LAW. THE LAW AS IT STOOD DOES NOT PERMIT TO REVIEW THE EARLIER ORDER. IN VIEW OF THE ABOVE, THE CHIEF COMMISSIONER HAS RI GHTLY REJECTED THE APPLICATION OF THE ASSESSEE FOR RECONSIDERATION . THIS TRIBUNAL DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE LOWER AUTHORITY AND ACCORDINGLY THE SAME IS CONFIRMED. 5 I.T.A. NO.1584/CHNY/16 5. IN THE RESULT, ASSESSEES APPEAL IN I.T.A. NO.15 84/CHNY/2016 STANDS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 4 TH MARCH, 2019 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESA N) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 4 TH MARCH, 2019. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. CHIEF CIT, CHENNAI-III, CHENNAI 4. 68 ,1 /DR 5. 9' : /GF.