Indus Mobile Distribution Pvt. Ltd., CHENNAI V. ITO Company Ward 2(1), CHENNAI

MA 111/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0568 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAGHAVENDRA RAO IRS JCIT
• Assessee Lawyers: PRANAY J SHAH ACA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P. NO.111/CHNY/2019 ./I.T.A. NO. 675/CHNY/2018. ! ' / ASSESSMENT YEAR : 2009-10. M/S. INDUS MOBILE DISTRIBUTION PVT. LTD. NO.281, TTK ROAD, ALWARPET, CHENNAI 600 018. VS. THE INCOME TAX OFFICER, COMPANY WARD 2(1) CHENNAI. [PAN AABCI 6304D] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI. PRANAY J. SHAH, ACA. RESPONDENT BY : SHRI. RAGHAVENDRA RAO, IRS JCIT. # $ % & /DATE OF HEARING : 26-07-2019 '('! % & /DATE OF PRONOUNCEMENT : 16-09-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THE PRESENT MISCELLANEOUS PETITION IS FILED BY TH E ASSESSEE NAMELY M/S. INDUS MOBILE DISTRIBUTION PVT. LTD SE EKING MODIFICATION OF MP NO.111/2019 :- 2 -: THE TRIBUNAL ORDER DATED 16.05.2019 IN ITA NO.675/C HNY/2018 FOR THE ASSESSMENT YEAR 2009-2010. 2. THE COUNSEL FOR THE PETITIONER SUBMITTED THAT GROU ND NO.6 FOR THE ASSESSMENT YEAR 2009-2010 WAS NOT ADJUDICAT ED BY THIS TRIBUNAL AND THEREFORE IT IS SUBMITTED THAT NON ADJ UDICATION OF GROUNDS OF APPEAL CONSTITUTE MISTAKE APPARENT FROM THE RE CORDS AND THUS IT IS URGED THAT APPEAL MAY BE RECALLED FOR LIMITED PURPO SE FOR ADJUDICATING GROUND NO.6 AND THIS MAY BE DISPOSED OFF ON MERITS CONSIDERING THE RIVAL SUBMISSIONS MADE AT THE TIME OF ORIGINAL APPE AL. 3. WE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MISCE LLANEOUS PETITION AND THE IMPUGNED ORDER. ON PERUSAL OF THE IMPUGNED ORDER, IT IS CLEAR THAT GROUNDS OF APPEAL NO.6 WAS NOT ADJUDI CATED BY THIS TRIBUNAL. IT IS SETTLED PROPOSITION OF LAW THAT NON ADJUDICATION OF GROUNDS OF APPEAL CONSTITUTE MISTAKE APPARENT FROM THE RECORDS CAPABLE OF BEING RECTIFIED IN EXERCISE OF THE POWE RS VESTED WITH TRIBUNAL U/S.254 OF THE ACT. THUS, WE RECALL THE APPEAL FOR LIMITED PURPOSE FOR ADJUDICATING GROUNDS OF APPEAL NO.6 IN ITA NO.675/CHNY/2018 FOR ASSESSMENT YEAR 2009-2010 AND THE APPEAL IS POSTED FOR HEARING ON 19.09.2019 FOR WHICH NO SEPAR ATE NOTICE OF HEARING IS REQUIRED TO BE DISPATCHED. MP NO.111/2019 :- 3 -: 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED ON ABOVE LINES. ORDER PRONOUNCED ON 16TH DAY OF SEPTEMBER, 2019, AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( )) ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER *$ / CHENNAI + / DATED:16TH SEPTEMBER, 2019. KV ,) %)- &./)0/'& / COPY TO: ) 1 . 1234345627)) 3. ) # 8&)9: / CIT(A) 5. /;< )- & = / DR 2. -> ? / RESPONDENT 4. ) # 8& / CIT 6. <@)A$ / GF