ITO, EXEMPTIONS WARD, TRICHY, TRICHY V. COMMUNITY ACTION FOR RURAL DEVELOPMENT, PUDUKKOTTAI

MA 107/CHNY/2025

AI Insights

The case involves the Income Tax Officer Ward-1, Pudukottai as the appellant and Community Action for Rural Development as the respondent. Initially, the Tribunal had allowed the assessee's appeal for statistical purposes based on the assumption that a condonation of delay application was pending before the Ld. CIT(E). However, upon verification, it was found that no such application was pending, leading the Revenue to file a Miscellaneous Application seeking recall of the Tribunal's order. The Tribunal acknowledged the clerical error and recalled the earlier order, setting the stage for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792635 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 30-06-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Keywords: Condonation of delay

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0011ा यपीठ, चे\u0016ई। N THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI \u0019ी एबी टी. वक , \u0011ा ियक सद! एवं \u0019ी जगदीश, लेखा सद! क े सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER M.A No.107/Chny/2025 (Arising out of ITA No.2342/Chny/2024) िनधा*रण वष* /Assessment Year: 2016-17 The Income Tax Officer Ward-1, Pudukottai. Vs. Community Action for Rural Development, No.1930, Samathuvapuram, Pulivalam Post. Thirumayam Taluk, Pudukkottai District-622 507. PAN: AAATC 0237F (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ की ओर से/ Assessee by : None ./थ की ओर से /Revenue by : Ms. R.Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 02.12.2025 घोषणा की तारीख /Date of Pronouncement : 05.12.2025 आदेश / O R D E R PER JAGADISH, A.M : By way of this Miscellaneous Application (MA), the Revenue is seeking to recall/rectification of the order passed in ITA No.2342/Chny/2024 dated 31.01.2025, wherein the appeal of the assessee was allowed for statistical purposes. Printed from counselvise.com M.A No.107/Chny/2025 Community Action for Rural Development :- 2 -: 2. The Learned Departmental Representative (Ld. DR) submitted that in para 6 of the Tribunal’s order, it has been noted that the assessee had filed an application before the Ld. CIT(E) seeking condonation of delay in filing the audit report, and that the said application was pending. Based on this submission, the matter was remitted to the file of the Ld. CIT(E) for denovo adjudication after receipt of the decision of the Ld. CIT(E). The Ld. DR submitted that on verification of record by CIT(E) it has been found that no such application for condonation of delay is pending before the Ld. CIT(E), and therefore, there is a mistake apparent from the record, requiring recall of the Tribunal’s order. 3. We have perused the material available on record. We find that the Bench by mistake has recorded that assessee has filled petition seeking condonation of delay before the Ld. CIT(E), and on that basis, the matter was remitted to the file of the Ld. CIT(A) to await the decision of the Ld. CIT(E). As there is mistake apparent from the record, in recording the pendency of condonation petition before Ld. CIT(E), we are inclined to recall our earlier order. Accordingly, the order dated 31.01.2025 passed in ITA No.2342/Chny/2024 is hereby recalled. The Registry is directed to fix the appeal for hearing in the Printed from counselvise.com M.A No.107/Chny/2025 Community Action for Rural Development :- 3 -: regular course and inform the parties accordingly. In view of the above, the MA filed by the Revenue is allowed. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced on 05th day of December, 2025 at Chennai. Sd/- Sd/- (एबी टी. वक ) (ABY. T. Varkey) \u0011ाियक सद! / Judicial Member (जगदीश) (Jagadish) लेखा सद! /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 05th December, 2025. EDN, Sr. PS आदेश क\u0016 \bितिल\u0019प अ\u001aे\u0019षत/Copy to: 1. अपीलाथ\b/Appellant 2. थ\b/Respondent 3. आयकर आयु\u0010/CIT, Chennai 4. िवभागीय ितिनिध/DR 5. गाड\u0019 फाईल/GF Printed from counselvise.com "