S.RAMESH, CHENNAI V. ACIT, NON CORP CIRCLE-9(1), CHENNAI

MA 101/CHNY/2023

AI Insights

The case involves Mr. S. Ramesh, the appellant, who filed Miscellaneous Applications against the order of the Income Tax Appellate Tribunal concerning the assessment years 2009-10 to 2011-12. The applications were filed under section 254(2) of the Income Tax Act, 1961, claiming that there were apparent mistakes in the Tribunal's earlier decision dated 30.03.2023, which pertained to the taxation of capital gains and the imposition of penalties under section 271(1)(c). The appellant argued that due to his medical conditions, he failed to include necessary medical documents in time, which supported his claims of delay and the need for rectification of the Tribunal's order. However, the Tribunal dismissed the applications, stating that the appellant did not provide sufficient grounds to prove that there were mistakes apparent on the record of the Tribunal's earlier decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130049 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-07-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 07-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: GIVING MEDICAL REASONS IS NOT SUPPORTED BY EVIDENCES

Judgement Text

Miscellaneous Application Nos.99 to 101/Chny/2023 (in ITA Nos.25 to 27/Chny/2023) िनधा रण वष /Assessment Years: 2009-10 to 2011-12 Mr.S.Ramesh, No.117, Old No.56, Sami Naicken Street, Chintadripet, Chennai-600 002. v. The Asst. Commissioner- of Income Tax, Non-Corporate Circle-9(1), Chennai. [PAN: AAAPR 6313 D] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr. M.Abhishek, FCA यथ क ओर से /Respondent by : Mr. AR.V.Sreenivasan, Addl.CIT सुनवाई क तारीख/Date of Hearing : 14.07.2023 घोषणा क तारीख /Date of Pronouncement : 14.07.2023 आदेश / O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER: The assessee has filed present Miscellaneous Applications u/s.254(2) of the Income Tax Act, 1961, against the order of the Tribunal in ITA Nos.25 to 27Chny/2023 dated 30.03.2023, and relevant assessment years 2009- 10 to 2011-12. 2. The assessee has narrated the facts of its case and mistakes stated to be apparent on record from the order of the Tribunal dated 30.03.2023, आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी महावीर िसंह, माननीय उपा एवं ी मंजूनाथा.जी, माननीय लेखा सद के सम BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER MA Nos.99-101/Chny/2023 (in ITA Nos.25 to 27 /Chny/2023) :: 2 :: and relevant contents of Miscellaneous Applications filed by the assessee in M.A. No.99/Chny/2023, are reproduced as under: 1. The Petitioner is an assessee on the file of the Respondent above named. In respect of Assessment Year 2010-11, the Assessee's late father had sold lands jointly held by the Assessee and 3 others at the market value, which was lower than the guideline value. While this so, a penalty u/s.271(1)(c) was issued. The order of assessment was the subject matter of appeal before the Commissioner of Income-tax (Appeals). The issue in dispute pertains to the taxation of Capital Gains. Against the order of the Commissioner of Income-tax (Appeals), dated 07/04/2017, the Petitioner filed an appeal before the Hon'ble Income Tax Appellate Tribunal which was numbered as I.T.A. No.1230/Mds/2017. 2. While this is so, the above appeal filed by the Petitioner in respect of Assessment Year 2010-11 was posted for hearing before the Hon'ble Tribunal on the 30/03/2023. The Petitioner had mistakenly forgotten to enclose the proofs of medical conditions suffered by him causing the delay in filing the appeal. 3. When the above appeal came up for hearing on the 30/03/2023, the medical documents were not available on the file and the Hon'ble Bench had stated that the affidavit filed by the Assessee by giving medical reasons is not supported by evidences. 4. The Petitioner states and submits that the order of the Income Tax Appellate Tribunal, dated 30/03/2023, contains an error apparent on record where a penalty notice issued by the Assessing Officer has failed to specify the reason for the levy of penalty. However, due to the inextricable situation of the medical condition of the Petitioner, the appeal was not filed in time and the proof of the same was missed being enclosed. 5. Under these circumstances the order of the Tribunal allowing the Revenue's appeal, is an error apparent on the face of the record, liable to be rectified under Sec.254 (2) of the Income Tax Act. If the impugned order is not recalled and appeal is restored to the file of the Hon'ble Tribunal, great prejudice would be caused to the Petitioner, whereas there would be no jeopardy to the Revenue if the same is ordered. Taking into account the balance of convenience and the interests of justice, it is prayed that the impugned order be recalled. 6. Under these circumstances it is humbly requested that the order of the Income Tax Appellate Tribunal in I.T.A. No.25 to 27/Chny/2023, dated 30/03/2023, is recalled and the appeal be restored for hearing. 7. Under these circumstances the Petitioner prays that this Hon'ble Tribunal be pleased to: (i) recall its order I.T.A. No.25 to 27/Chny/2023, dated 30/03/2023 relating to the Assessment Year 2010-11; (ii) restore the appeal to the file of the Hon'ble Tribunal and render justice. 3. We have heard both the parties and considered relevant contents of Miscellaneous Applications filed by the assessee for three assessment years, and after careful examination of averments of the Ld.Counsel for the assessee, we find that the assessee has failed to make out a prima facie case of mistakes apparent on record from the order of the Tribunal, which MA Nos.99-101/Chny/2023 (in ITA Nos.25 to 27 /Chny/2023) :: 3 :: can be rectified u/s.254(2) of the Income Tax Act, 1961. But, what was sought through present Miscellaneous Applications filed by the assessee are reviewing the decision rendered by the Tribunal in the given facts and circumstances of the case after hearing from both the sides. Therefore, we are of the considered view that there is no merit in the Miscellaneous Applications filed by the assessee, and thus, Miscellaneous Applications filed by the assessee for AYs 2009-10 to 2011-12 are dismissed. 4. In the result, the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced on the 14 th day of July, 2023, in Chennai. Sd/- (महावीर िसंह) (MAHAVIR SINGH) उपा / VICE PRESIDENT Sd/- (मंजूनाथा.जी) (MANJUNATHA.G) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 14 th July, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 3. आयकर आयु /CIT 5. गाड फाईल/GF 2. यथ /Respondent 4. िवभागीय ितिनिध/DR