Anil Kirthisimhan Wijeyanayake , Coimbatore V. ACIT Non Corporate Circle 2 , Coimbatore

MA 12/CHNY/2023

AI Insights

The case involves Shri Anil Kirthisimhan Wijeyanayake, the appellant, against the ACIT Non Corporate Circle-2, Coimbatore, the respondent. The appellant filed a miscellaneous petition seeking the recall of a Tribunal order due to an oversight where ground no.1 concerning the cost of flats was not adjudicated. The Tribunal acknowledged the mistake apparent from the record and allowed the recall of the order for the specific purpose of adjudicating the mentioned ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134018 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 11-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा01 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम1। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM MA No.12/Chny/2023 (Arising out of ITA No.1663/Chny/2017) ( िनधाBरणवषB / Assessment Year: 2012-13) Shri Anil Kirthisimhan Wijeyanayake No.160, Thiruvenkatasamy Road, R.S. Puram, Coimbatore-641 002 बनाम/ V s. ACIT Non Corporate Circle-2, Coimbatore. थायीलेखासं./जीआइआरसं./P AN /GI R No. AE W P A-8 4 6 9 -H (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri R. Sivaraman (Advocate) – Ld. AR थ कीओरसे/Respondent by : Shri AR.V. Sreenivasan (Addl. CIT)-Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 17-02-2023 घोषणाकीतारीख /Date of Pronouncement : 17-02-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this Miscellaneous Petition, the assessee seeks recall of Tribunal order passed in captioned appeal on 06-12-2022. The Ld. AR submitted that ground no.1 relating to cost of flats has remained to be adjudicated by the Tribunal. 2. After going through the order and after perusal of case records, we find that ground no.1 of the appeal has remained to be adjudicated which constitute mistake apparent from record. Accordingly, the captioned MA No.12/Chny/2023 - 2 - order stand recalled for the limited purpose of adjudication of ground no.1 as raised by the assessee. The registry is directed to fix the appeal for hearing before regular bench in due course. 3. The misc. application stand allowed. Order pronounced on 17 th February, 2023. Sd/- Sd/- (MAHAVIR SINGH) उपा01 /VICE PRESIDENT (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे+ई Chennai; िदनांक Dated : 17-02-2023 EDN EDNEDN EDN आदेशकीVितिलिपअ6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF