DCIT, Cuddalore V. Shri Suresh Chand, Vriddhachalam

ITSSA 25/CHNY/2012

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9119 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-05-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-05-2013
• Assessment Year: misc
• Appeal Filed On: 01-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI IRS
• Assessee Lawyers: A S SRIRAM
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER I.T(SS).A.NO. 25/MDS/2012 BLOCK ASSESSMENT : 1997-98 TO 2003-04 & 2004-05(PA RT) THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, CUDDALORE. VS. SHRI SURESH CHAND, 164-166, BAZAAR STREET, VRIDHACHALAM. PAN AAWPS3579C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.N.BETGERI, IRS, JCI T RESPONDENT BY : SHRI A.S.SRIRAM, ADVOCATE DATE OF HEARING : 8 TH MAY, 2013 DATE OF PRONOUNCEMENT : 8 TH MAY, 2013 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS APPEAL IS FILED BY THE REVENUE. THE APPEAL I S DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I AT CHENNAI, DATED 11.1.2012 AND ARISES OUT OF TH E ORDER PASSED BY THE ASSESSING OFFICER UNDER SEC.158BFA(2) OF THE INCOME-TAX ACT, 1961, IMPOSING PENALTY OF ` 5,56,032/-. IT(SS)A 25/12 :- 2 -: 2. IN FACT, THE REVENUE HAS ALREADY FILED ANOTHER A PPEAL ON 2 ND MAY, 2012 AGAINST THE VERY SAME ORDER OF THE COMMIS SIONER OF INCOME-TAX(APPEALS) ARISING FROM THE SAME PENALTY O RDER. THE IMPUGNED APPEAL WAS FILED ON 1 ST AUGUST, 2012. THE APPEAL FILED ON 2 ND MAY, 2012, IS NUMBERED BY THE REGISTRY AS I.T(SS).A.NO.8/MDS/2012. WHEN THAT APPEAL WAS FILE D IN THE REGISTRY, CERTAIN DEFECTS WERE COMMUNICATED FOR REC TIFICATION. THE REVENUE RECTIFIED THOSE DEFECTS AND REGULARIZED THE APPEAL. THAT IS THE VALID APPEAL, NOW PENDING BEFORE THE TR IBUNAL FOR DISPOSAL. 3. WHILE THE APPEAL FILED ON 2 ND MAY, 2012 IN I.T(SS).A. NO.8/MDS/2012 WAS LYING IN THE REGISTRY SUBJECT TO RECTIFICATION OF DEFECTS, THE REVENUE FILED ANOTHER APPEAL ON 1 ST AUGUST, 2012 IN I.T(SS).A.NO.25/MDS/2012, WHICH IS IN FACT A DUPLIC ATION OF THE APPEAL ALREADY FILED BY THE REVENUE IN I.T(SS).A.NO .8/MDS/2012. 4. IN THESE CIRCUMSTANCES, THE IMPUGNED APPEAL IN I T(SS)A NO.25/MDS/2012 IS DISMISSED AS INFRUCTUOUS. IT(SS)A 25/12 :- 3 -: 5. THE VALID APPEAL FILED BY THE REVENUE IN I.T(SS).A.NO.8/MDS/2012 STANDS POSTED FOR HEARING T O 5 TH AUGUST, 2013. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 8 TH OF MAY, 2013 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR.O.K.N ARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 8 TH MAY, 2013 MPO* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.