Assistant Comissioner of Income Tax, CHENNAI V. C.Nedumudikilli, CHENNAI

MA 120/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5764 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 07-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: R KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , ! '# , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P .NOS.119 & 120/MDS./2017 ( I.T.A.NOS.2212 & 2213/MDS./2013 ASSESSMENT YEARS : 2002-03 & 2003-04 ) THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-IV(1), CHENNAI -34. VS. MR.C.NEDUMUDIKILLI , NO.2,KAMBA STREET, POSTAL AUDIT COLONY,SALIGRAMAM,CHENNAI-93. [PAN ADFPN 4869 C] ( #$ / APPELLANT) ( %&#$ /RESPONDENT) / APPELLANT BY : MR.A.R.V.SREENIVASAN, JCIT, D.R /RESPONDENT BY : MR.R.KUMAR,ADVOCATE / DATE OF HEARING : 22 - 09 - 201 7 !'# / DATE OF PRONOUNCEMENT : 26 - 09 - 201 7 ' / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE TWO MISCELLANEOUS PETITIONS ARE FILED BY THE DEPARTMENT PRAYING FOR RECALL OF THE ORDERS OF THE TRIBUNAL IN ITA NOS. 2212 & 2213/MDS./2013 FOR THE ASSESSMENT YEARS 2002-03 & 2003-04 DATED 03.10.2016. M.P NOS.119 & 120/17 :- 2 -: 2. ON EARLIER OCCASION, THE DEPARTMENT CAME IN APP EALS BEFORE THIS TRIBUNAL ON THE ISSUE OF DELETION OF PE NALTY U/S.271(1)(C) OF THE ACT BY THE LD.CIT(A). THE TRI BUNAL DISMISSED THESE TWO APPEALS OF REVENUE ON THE REASON THAT THE DEPARTMENT HAD ONLY FILED THE DRAFT GROUNDS FOR ASSESSMENT YEA R 2003-04 AND HAD NOT CORRECTED THE DEFECTS BY FILING THE REVISED FINAL GROUNDS FOR ASSESSMENT YEAR 2002-03 BEFORE THIS TRIBUNAL. HOWE VER, THE TRIBUNAL HAD GIVEN THE LIBERTY TO THE DEPARTMENT TO SEEK TO RECALL OF THESE ORDERS BY CORRECTING THE DEFECTS, IF SO AD VISED. ACCORDINGLY, THE LD.D.R SUBMITTED THAT THE DEPARTME NT HAD FILED THE CORRECT GROUNDS ALONG WITH THESE TWO MISCELLANE OUS PETITIONS FOR ASSESSMENT YEARS 2002-03 & 2003-04 AND PRAYED T HE BENCH TO RECALL THE EARLIER ORDERS CITED SUPRA DATED 03 RD OCTOBER, 2016 AND TO POST THESE TWO CASES FOR FRESH HEARING. 3. ON THE OTHER HAND, THE LD.A.R HAD NOT OPPOSED T HE ARGUMENT OF THE LD.D.R. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. IN THESE CASES, THE APPEALS OF THE REVENUE WERE DISMISSED ON THE REASON THAT THE GROUNDS FILED BY THE REVENUE WERE ONLY DRAFT GROUNDS. NOW, THE DEPARTMEN T HAS CORRECTED THE GROUNDS, WHICH ARE FINALLY FILED ALON G WITH THESE M.P NOS.119 & 120/17 :- 3 -: MISCELLANEOUS PETITIONS. CONSIDERING THIS, WE ARE INCLINED TO RECALL THE ORDERS OF THE TRIBUNAL CITED SUPRA AND W E DIRECT THE REGISTRY TO POST THESE TWO CASES IN NORMAL COURSE. 5. IN THE RESULT, THESE TWO MISCELLANEOUS APPLICATI ONS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED ON 26 TH SEPTEMBER, 2017, AT CHENNAI. SD/ - SD/ - ( ! '# ) (GEORGE MATHAN) ( / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER $ / CHENNAI %& / DATED: 26 TH SEPTEMBER, 2017. K S SUNDARAM ' ( )* + *' / COPY TO: 1 . / APPELLANT 3. ' ' , () / CIT(A) 5. */0 12 / DR 2. / RESPONDENT 4. ' ' , / CIT 6. 034 5 / GF