S DILLI, TINDIVANAM V. ITO WARD 2, VILLIPURAM

MA 11/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3543 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 14-07-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 26-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 11/Chny/2020 [In W.T.A. No.892/Chny/2018] Assessment Year: 2013-14 Shri S. Dilli, C/o A.N. Seetharaman & Co., Sri Rama Sadhanam, 1 st Floor, New No. 23, Chinnaiah Road, T. Nagar, Chennai 600 034. [PAN:AFEPD6253M] Vs. The Income Tax Officer, Ward 2, No. 1, Chairman Subburayar St., West Shanmughapuram, Villupuram 605 602. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri R. Viswanathan, CA ŮȑथŎ की ओर से/Respondent by : Shri Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 15.07.2022 घोषणा की तारीख /Date of Pronouncement : 15.07.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 892/Chny/2018 dated 22.07.2019 relevant to the assessment year 2013-14. By referring to the Miscellaneous Petition, the ld. Counsel for the assessee has submitted that the ground No. 3.1 raised in the appeal filed by the assessee has not been adjudicated. Thus, the ld. Counsel M.P. No.11/Chny/20 2 prayed for adjudication of the specific ground raised in the grounds of appeal by affording an opportunity of being heard to the assessee to present his case before the Tribunal. 2. On the other hand, the ld. DR has not raised any objection. 3. We have heard both the sides, perused the petition as well as order passed by the Tribunal dated 22.07.2019. In the grounds of appeal, the assessee has specifically raised ground No. 3.1, which reads as under: “3.1 The learned CIT(A) erred in not appreciating the nature of the business of the appellant which completed him to maintain self made vouchers for expenses such as (i) Boiling & Hulling Charges, (ii) Packing material expenses and disallowance of ₹.2,00,000/- each under these expenses were unreasonable and unwarranted.” On perusal of the order of the Tribunal dated 22.07.2019, we find that the above specific ground raised in the grounds of appeal was not adjudicated by oversight and thus, there is a mistake apparent in the order of the Tribunal. Therefore, we hereby recall the order of the Tribunal dated 22.07.2019 to adjudicate the above specific ground No. 3.1 raised in the appeal of the assessee for limited purposes. The Registry is hereby by directed to the post the appeal on regular course M.P. No.11/Chny/20 3 by issuing notices to both the parties. 4. In the result, the miscellaneous petition filed by the assessee is allowed. Order pronounced on 15 th July, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 15.07.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.