ITO, NCW-1(6), CHENNAI V. SRI BALAJI PAINT COMPANY, CHENNAI

MA 163/CHNY/2025

AI Insights

The case involves the Income Tax Officer, Non Corporate Ward-1(6), Chennai as the appellant and Sri Balaji Paint Company as the respondent. The Revenue filed a Miscellaneous Application seeking rectification of a previous order where the appeal of the assessee was allowed for statistical purposes. The Revenue pointed out a typographical error in the order regarding the authority to whom the matter was to be remitted back. The tribunal acknowledged the error and corrected it, directing the matter to be sent back to the Ld. CIT(A) for adjudication on merits after condoning the delay in filing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792640 (ITAT-CHENNAI)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 06-11-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: S. SRINIRANJANAI
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"आयकर अपीलीय अिधकरण, ‘बी‘ \u0010ा यपीठ, चे\u0015ई। N THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0018ी एबी टी. वक , \u0010ा ियक सद एवं \u0018ी जगदीश, लेखा सद क े सम' BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER M.A No.163/Chny/2025 (Arising out of ITA No.1025/Chny/2025) िनधा)रण वष) /Assessment Year: 2017-18 The Income Tax Officer, Non Corporate Ward-1(6), Chennai. Vs. Sri Balaji Paint Company, 185, Royapettah High Road, Mylapore, Chennai-600 004. [PAN: AACFS 1804N] (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथ की ओर से/ Assessee by : Ms. S. Sriniranjanai, Advocate (virtual) -.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 : 04.12.2025 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.1025/Chny/2025 dated 26.06.2025, wherein the appeal of the assessee was allowed for statistical purposes. 2. The Learned Departmental Representative (Ld. DR) submitted that the Hon’bel ITAT in its order at para 5, has directed Ld. CIT(A) to condone the delay in filling appeal and adjudicate on merit, but Printed from counselvise.com M.A No.163/Chny/2025 Sri Balaji Paint Company :- 2 -: restored the matter to the file of A.O. Therefore there is mistake apparent from record as file is to be restored to the Ld CIT(A) or A.O. 3. The Ld. DR therefore sought to rectify the order specifying the authority to whom matter has been remitted back. 3. We have perused the order passed in ITA No.1025/Chny/2025 dated 26.06.2025 and find that in para 5 the word “A.O” has been typed in place of “CIT(A)”. The mistake is a typographical and apparent from the record. Accordingly, para 5 of the order shall be read as under: “We have heard the rival submissions, and perused the materials available on record. On perusal of the order of Ld. CIT(A), we note that there was a delay of 125 days in filing the appeal before the Ld. CIT(A). Before us, the assessee has provided the reason for the delay, in filling appeal. We have given careful consideration to the matter and are of the view that the Ld. CIT(A) ought to have condoned the delay and adjudicated the appeal on merits in the interest of justice. We, therefore, set aside the impugned order and remit the matter back to the file of the Ld. CIT(A) with a direction to condone the delay and decide the appeal afresh on merits, in accordance with law, after affording reasonable opportunity of being heard to the assessee. The assessee is also directed to comply with all the notices issued by the Ld. CIT(A) and furnish all relevant details for fresh consideration. In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.” In view of the above, the M.A filed by the Revenue is allowed. Printed from counselvise.com M.A No.163/Chny/2025 Sri Balaji Paint Company :- 3 -: 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced on 04th day of December, 2025 at Chennai. Sd/- Sd/- (एबी टी. वक ) (ABY. T. Varkey) \u0010ाियक सद / Judicial Member (जगदीश) (Jagadish) लेखा सद /Accountant Member चे\u0010नई/Chennai, \u0013दनांक/Dated: 04th 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 "