RAJAGOPAL SHANKAR, CHENNAI V. ITO, NON CORPORATE WARD-3(2), CHENNAI

ITA 223/CHNY/2022

AI Insights

The case involves M/s R.S.M. Sapthagiri Finance Ltd., the respondent, who was directed by the Income Tax Appellate Tribunal 'B' Bench in Chennai to pay a cost of Rs.10,000 to the Tamil Nadu State Legal Services Authority as part of the resolution of Miscellaneous Applications filed by the department. The assessee complied by sending a Demand Draft, which was initially not accepted by the Authority due to the absence of the concerned official and later claimed to be beyond the time limit for acceptance. The Tribunal, upon reviewing the timeline and the order received by the assessee, found that the draft was within the required time frame and directed the Authority to accept it.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133952 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-12-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 11-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM MA No.222/Chny/2022 (Arising out of ITA No.96/Chny/2021) (िनधाCरणवषC / Assessment Year: 2013-14) & MA No.223/Chny/2022 (Arising out of ITA No.269/Chny/2021) ( िनधाCरणवषC / Assessment Year: 2014-15) ACIT-Circle-1 Neelai City Centre Tiruchendur Road, Rahumath Nagar Maharaja Nagar Post Tirunelveli – 627 011 बनाम/ V s. M/s R.S.M. Sapthagiri Finance Ltd. 65, New Poornakala Theatre Kannamman Kovil Street Tirunelveli – 627 001 थायीलेखासं./जीआइआरसं./P AN /GI R No. AAD C R -0 9 3 1 -K (अपीलाथ /Appellant) : ( थ / Respondent) CORRIGENDUM Manoj Kumar Aggarwal (Accountant Member) 1. The learned Counsel for assessee, vide letter dated 09-05-2023, seeks necessary directions to Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras to accept the Demand Draft No.377474. The contents of the letter are self-explanatory and the same read as under: The above Miscellaneous Applications filed by the department were disposed by the Hon'ble "B" Bench of the Tribunal on 31.03.2023 directing the Assessee to pay a cost of Rs.10000/ to the Tamilnadu State Legal Authority at Hon'ble High Court of Madras. - 2 - The Assessee has sent the Demand draft on 02.05.2023 (copy enclosed) and we have received the same on 03.05.2023. On 04.05.2023 we went to the Tamilnadu State Legal Service Authority office and they said the concerned person is on leave on 03.05.2023 and 04.05.2023 and they refused to receive the demand draft and asked us to come on 05.05.2023. When we went on 05.05.2023 the concerned person refused to receive the demand draft as it is beyond the time limit of 30 days. It is therefore prayed that this Hon'ble Tribunal may give necessary directions to Tamilnadu State Legal Service Authority to accept the Demand draft No.377474. 2. From the records, it is seen that the assessee has received the order on 05.04.2023 and therefore, the assessee could deposit the cost up-to 05.05.2023. Apparently, the draft dated 02.05.2023 is within the given time. Accordingly, we direct Tamil Nadu State Legal Services Authority to accept the same. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद: / ACCOUNTANT MEMBER चे ई / Chennai; िदनांक / Dated : 11-05-2023 EDN/- आदेश की Pितिलिप अ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु /CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF