ACIT Non Corporate Range 13 , CHENNAI V. Kousalya, CHENNAI

ITA 2008/CHNY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1039 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 22-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J PAVITHRAN KUMAR
• Assessee Lawyers: MRS S SRINIRANJANI
• Keywords: Rectification of order; Set aside
• Section: 143(3); 201; 147; 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI ... , ! , & BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA NO.2008/CHNY/2018 ' ' /ASSESSMENT YEAR: 2012-13 THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-13, CHENNAI-600034 V . SMT. KOUSALYA, DOOR NO.15 (OLD NO.7), PARTHASARATHY NAGAR 3 STREET, ADAMBAKKAM, CHENNAI-600 088. [PAN: BAQPD7136 P ] ( * /APPELLANT) ( +,* /RESPONDENT) DEPARTMENT BY : MR. J.PAVITHRAN KUMAR, JCIT ASSESSEE BY : MRS.S.SRINIRANJANI, ADV. . /DATE OF HEARING : 18.12.2019 . /DATE OF PRONOUNCEMENT : 18.12.2019 / O R D E R PER RAMIT KOCHAR, ACCOUNTANT MEMBER : THIS APPEAL FILED BY REVENUE IS DIRECTED AGAINST A PPELLATE ORDER DATED 26.03.2018 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI (HEREINAFTER CALLED THE CIT( A)), IN ITA NO.239/CIT(A)-14/2016-17 FOR ASSESSMENT YEAR (AY)20 12-13. 2. THE GROUNDS OF APPEAL RAISED BY REVENUE IN MEMO OF APPEAL FILED WITH THE INCOME-TAX APPELLATE TRIBUNAL, CHENNAI (HE REINAFTER CALLED THE TRIBUNAL) READ AS UNDER:- 1. THE ORDER OF THE LEARNED CIT(A) IS CONTRARY TO FACTS AND CIRCUMSTANCES OF THE CASE. ITA NO.2008/CHNY/2018 :- 2 -: 2. THE LEARNED CIT(A) HAS ERRED IN PASSING APPELLAT E ORDER FOR THE ASSESSMENT YEAR 2012-13 WHEN NO ASSESSMENT ORDER EXISTS FOR TH AT ASSESSMENT YEAR. 3. FOR THESE AND OTHER GROUNDS THAT MAY BE ADDUCED AT THE TIME OF HEARING, IT IS PRAYED THAT THE ORDER OF THE LEARNED CIT(A) MAY BE SET ASIDE AND THAT OF THE ASSESSING OFFICER RESTORED. 3. AS COULD BE SEEN FROM GROUNDS OF APPEAL FILED BY REVENUE WITH TRIBUNAL , THE MAIN BONE OF GRIEVANCE OF REVENUE IN THIS APP EAL FILED WITH TRIBUNAL IS THAT LD.CIT(A) HAS PASSED AN APPELLATE ORDER U/S .250(6) OF THE INCOME- TAX ACT, 1961 FOR IMPUGNED AY: 2012-13 , WHILE THER E IS NO ASSESSMENT ORDER PASSED BY THE AO FOR AY: 2012-13. IT IS CLAI MED BY LEARNED DR BEFORE THE BENCH THAT AO HAS PASSED ASSESSMENT ORDE R U/S 143(3) READ WITH SECTION 147 OF THE 1961 ACT, DATED 31.03.2016 FOR AY: 2011-12 , WHILE THERE IS NO ASSESSMENT ORDER PASSED BY AO FOR AY: 2012-13. THE LD. DR SUBMITTED BEFORE THE BENCH THAT AO HAS FILED AN MISCELLANEOUS PETITION(MP) BEFORE LD.CIT(A) U/S 154 OF THE 1961 A CT FOR RECTIFICATION OF MISTAKE APPARENT FROM RECORD IN THE APPELLATE ORDER DATED 26.03.2018 PASSED BY LEARNED CIT(A) BUT THE SAME HAS NOT YET B EEN DISPOSED OFF BY LEARNED CIT(A) EVEN AS OF TODAY. A COPY OF THE SAI D MISCELLANEOUS PETITION (M.P.) FILED BY THE AO BEFORE LD.CIT(A) WAS PLACED ON RECORD BY LEARNED DR BEFORE THE BENCH WHICH IS NOW PLACED IN FILE , AND THE SAME IS REPRODUCED HEREUNDER: GOVERNMENT OF INDIA INCOME TAX DEPARTMENT OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 14 121, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-600 034 ITA NO.239/CIT(A)-14/2016-17 DAT ED:26/07/2018 TO SMT KOUSALYA, NEW NO.15 (OLD NO.7), ITA NO.2008/CHNY/2018 :- 3 -: PARTHASARATHY NAGAR, 3 RD STREET ADAMBAKKAM, CHENNAI 600 088. SUB: - MISCELLANEOUS PETITION FILED BY THE ASSESSI NG OFFICER DATED 04.06.2018 POSTING OF HEARING- REG . REF:- ORDER OF CIT(A)-14 VIDE APPEAL ITA NO.239/C IT(A)-14/2016-17 DATED 26.03.2018 FOR A.Y: 2012-13. ***** PLEASE REFER TO THE ABOVE. 2. THE ASSESSING OFFICER HAS FILED A MISCELLA NEOUS PETITION POINTING OUT CERTAIN MISTAKES IN THE CIT(A)'S ORDER. THE ASSESSING OFFIC ER'S MISCELLANEOUS PETITION DATED 09/05/2018 IS ENCLOSED FOR YOUR PERUSAL. 3. IN THIS CONNECTION, YOU ARE REQUESTED TO A PPEAR BEFORE THE UNDERSIGNED FOR A HEARING ON 21/08/2018 AT 03.30 PM . IN THE EVENT OF YOUR NON- APPEARANCE, THE ASSESSING OFFICER'S MISCELLANEOUS P ETITION WILL BE DECIDED ON MERIT BASED ON AVAILABLE MATERIAL ON RECORD. SD/- (ARUN C. BHARAT) COMMISSIONER OF INCOME TAX APPEALS)-14 (I/C), CHENNAI - 34 ENCL AS ABOVE COPY TO: 1. ACIT, NON CORPORATE CIRCLE-13(1) CHENNAI. 2. M/S SELVAM & SUKU, CA C-1, FIRST FLOOR, ALSA TOWERS, 186/187, POONAMALLEE HIGH ROAD, KILPAUK, CHENNAI 600 010. **************************************************: ******** BEFORE COMMISSIONER OF INCOME TAX (APPEALS)-14, CHE NNAI MISCELLANEOUS PETITION ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE-13, CHENNAI. V. SMT KOUSALYA, NEW NO.15 (OLD NO.7), PARTHASARATHY NAGAR, 3 RD STREET ADAMBAKKAM, CHENNAI 600 088. (APPELLANT) (RESPONDENT) (ARISING OUT OF ITA NO.239/CIT(A)-14/2016-17 DATED 26.03.2018 FOR AY 2012-13) IN THIS CASE CIT(A) PASSED ORDER DATED 26/03/2018 F OR AY 2012-13 AGAINST ORDER U/S.143(3) R.W.S.147 DATED 31.03.2016. NO SCRUTINY ASSESSMENT WAS MADE FOR AY 2012-13 TILL DATE. ITA NO.2008/CHNY/2018 :- 4 -: TO RECTIFY THE MISTAKES APPARENT FROM THE ABOVE SAI D ORDER THIS MISCELLANEOUS PETITION IS FILED BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI, AND IT IS PRAYED THE ABOVE ORDER MAY BE CANCELLED A ND RECALLED. YOURS FAITHFULLY, SD/- (KAMALASINI V.I.R.S.) ASSISTANT COMMISSIONER OF INCOME TAX NON-CORPORATE CIRCLE-13(1), CHENNAI IT IS SUBMITTED BY LD.DR THAT THE SAID MISCELLANEOU S PETITION HAS NOT BEEN DISPOSED OFF BY THE LD.CIT(A) EVEN AS OF DATE WHICH IS STILL PENDING FOR DISPOSAL BEFORE LEARNED CIT(A) , AND IT IS PRAYED B Y LEARNED DR BEFORE THE BENCH THAT THE DIRECTIONS MAY BE ISSUED TO LD.CIT(A ) FOR EARLY DISPOSAL OF THE AFORESAID MISCELLANEOUS PETITION. THE LD.COUN SEL FOR THE ASSESSEE SUBMITTED THAT INFACT THERE WAS AN ASSESSMENT FRAME D BY AO FOR AY: 2011-12 , VIDE ASSESSMENT ORDER DATED 31.03.2016 PA SSED BY AO U/S.143(3) R.W.S.147 OF THE 1961 ACT. IT IS EXPLAIN ED BY LEARNED DR THAT ASSESSEE WAS AGGRIEVED BY AN ASSESSMENT FRAMED BY A O AND HENCE FILED FIRST APPEAL WITH LD.CIT(A) RAISING ITS GRIEVANCE O N ADDITIONS MADE BY AO IN ITS ASSESSMENT ORDER , BUT AT THE TIME OF FILIN G FIRST APPEAL WITH LEARNED CIT(A), A TYPING / CLERICAL ERROR TOOK PLACE BY COU NSEL WHO WAS FILING APPEAL ON BEHALF OF THE ASSESSEE WITH LEARNED CIT(A ) WHEREIN ERRONEOUSLY AY MENTIONED IN THE APPEAL FILED WITH LEARNED CIT(A ) WAS AY: 2012-13 WHILE THE CORRECT AY WAS AY: 2011-12 WHICH OUGHT TO HAVE BEEN MENTIONED BY COUNSEL OF THE ASSESSEE WHO FILED FIRS T APPEAL WITH LEARNED CIT(A) . IT WAS EXPLAINED BY LEARNED COUNSEL FOR TH E ASSESSEE THAT THIS CLERICAL/TYPING ERROR REMAINED UN-NOTICED AND FINAL LY LEARNED CIT(A) ITA NO.2008/CHNY/2018 :- 5 -: PASSED APPELLATE ORDER DATED 26.03.2018 FOR AY: 201 2-13 INSTEAD OF MENTIONING CORRECT AY: 2011-12. THE LD.COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT IT HAS ALSO FILED AN MISCELLANEOUS P ETITION BEFORE THE LD.CIT(A) U/S 154 OF THE 1961 ACTTO RECTIFY THE DEF ECT IN MENTIONING OF WRONG AY WHICH IS A MISTAKE APPARENT FROM RECORDS W HICH HAS NOT YET BEEN DISPOSED OFF BY LD.CIT(A) EVEN AS OF DATE AND SIMILAR PRAYERS ARE ALSO MADE BY LEARNED COUNSEL FOR THE ASSESSEE TO R ESTORE THE MATTER BACK TO THE FILE OF LEARNED CIT(A) FOR RECTIFYING THIS M ISTAKE APPARENT FROM RECORDS. HOWEVER, LEARNED COUNSEL FOR THE ASSESSEE HAS NOT FILED BEFORE US COPY OF MISCELLANEOUS PETITION FILED BY ASSESSEE BE FORE LEARNED CIT(A) U/S 154 OF THE 1961 ACT . AFTER HEARING BOTH THE PARTI ES AND PERUSING COPY OF MISCELLANEOUS PETITION FILED BY AO BEFORE LEARNED C IT(A) UNDER PROVISIONS OF THE 1961 ACT AND PERUSING GROUNDS OF APPEAL FILE D BY REVENUE BEFORE US, WE DIRECT LD.CIT(A) TO DISPOSE OFF MISCELLANEOU S PETITIONS FILED BEFORE IT U/S 154 OF THE 1961 ACT ON MERITS OF THE SAID M.P. IN ACCORDANCE WITH LAW EXPEDITIOUSLY PREFERABLY WITHIN A PERIOD OF 90 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. WE CLARIFY THAT WE HAVE NOT COMMENTED ON THE MERITS OF THE ISSUES WHICH WERE ADJUDICATED BY AUTH ORITIES BELOW AND HAS CONFINED OURSELVES TO THE ISSUE OF DIRECTION TO LD .CIT(A) TO DISPOSE OFF MISCELLANEOUS PETITIONS FILED BEFORE HIM EXPEDITIOU SLY PREFERABLY WITHIN 90 DAYS OF RECEIPT OF THIS ORDER ON THE MERITS OF THE MP IN ACCORDANCE WITH LAW , AFTER VERIFYING THE CONTENTS OF THE M.P.. THE LEANED CIT(A) WILL DECIDE MISCELLANEOUS PETITION FILED BEFORE IT IN EXERCISE OF ITS POWERS UNDER THE PROVISIONS OF THE 1961 ACT AND AFTER AFFORDING OPPO RTUNITY OF BEING HEARD ITA NO.2008/CHNY/2018 :- 6 -: TO BOTH THE RIVAL PARTIES , UNINFLUENCED BY ANY OF OUR OBSERVATIONS IN THIS ORDER. WITH AFORESAID DIRECTIONS, THE APPEAL FILED BY REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. WE ORDER ACCORDINGLY. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IN ITA NO.2008/CHNY/2018 FOR AY: 2012-13 IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF DECEMBER, 2019 IN CHENNAI. SD/- SD/- ( . . . ) ( N.R.S. GANESAN ) /JUDICIAL MEMBER ( ! ) ( RAMIT KOCHAR ) /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED: 18 TH DECEMBER, 2019. TLN . +!1 21 /COPY TO: 1. * /APPELLANT 4. 3 /CIT 2. +,* /RESPONDENT 5. 1 + /DR 3. 3 ( ) /CIT(A) 6. ' /GF