Consolidated Construction Consortium Ltd., CHENNAI V. ACIT, CHENNAI

MA 121/CHNY/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5526 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 20-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AR V SRINIVASANJCITD R
• Assessee Lawyers: S SRIDHAR
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , ! ' . #$ % &' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO.121/MDS./2017 ( ITA NO.205/MDS./2016, ASSESSMENT YEAR:2010-11 ) M/S.CONSOLIDATED CONSTRUCTION CONSORTIUM LTD., NO.5, 2 ND LINK STREET, CIT COLONY, MYLAPORE, CHENNAI 600 004. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE 1(3), CHENNAI. PAN AAACC 4214 B (APPELLANT) (RESPONDENT) / APPELLANT BY : MR.S.SRIDHAR,ADVOCATE /RESPONDENT BY : MR.AR.V.SRINIVASAN, JCIT,D.R / DATE OF HEARING : 03 - 11 - 2017 / DATE OF PRONOUNCEMENT : 03 - 11 - 2017 ( / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASS ESSEE SEEKING RECTIFICATION IN THE ORDER OF THE TRIBUNAL IN ITA N O. 205/MDS./2016 FOR THE ASSESSMENT YEAR 2010-11 DATED 30.11.2016. MP NO.121/ 2017 :- 2 -: 2. THE LD.A.R SUBMITTED THAT THE TRIBUNAL DISPOSED THE APPEAL OF ASSESSEE VIDE ORDER DATED 30.11.2016 BY ADJUDICATIN G THE FOLLOWING GROUNDS RAISED IN THE APPEAL. I) THE GROUND RELATING TO DISALLOWANCE U/S.14A R.W. RULE 8D IN PARAS 2 TO 4 OF THE ORDER. II) THE GROUND RELATING TO DISALLOWANCE OF CLAIM OF DEDUCTION ON RETENTION MONEY PAYABLE IN PARA NOS.5 & 6 OF THE OR DER. III) THE OTHER GROUND RELATING TO AMORTIZATION OF P RELIMINARY EXPENSES IN PARA NO.7 OF THE ORDER. HOWEVER, INADVERTENTLY, THE TRIBUNAL FAILED TO ADJU DICATE THE GROUND NO.8 RAISED IN ITS APPEAL, WHICH READS AS FOLLOWS:- 8. THE CIT(A) FAILED TO APPRECIATE THAT THERE WAS NO PROPER OPPORTUNITY GIVEN BEFORE PASSING THE IMPUGNED ORDER BY SUSTAINING THE DISALLOWANCE TOWARDS PURCHASE OF MAT ERIALS AND ANY ORDER PASSED IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE IS A NULLITY IN LAW. 3. THE LD.D.R FAIRLY CONCEDED THAT THE TRIBUNAL FA ILED TO ADJUDICATE THIS GROUND. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. IN OUR OPINION, THERE IS INADVERTENT MISTAK E WHILE ADJUDICATING MP NO.121/ 2017 :- 3 -: THE APPEAL OF ASSESSEE. ACCORDINGLY, WE DIRECT THE REGISTRY TO FIX THE APPEAL ONLY FOR THE PURPOSE OF ADJUDICATING THE GR OUND NO.8 RAISED IN ITS APPEAL. ONLY TO THAT EXTENT, THE ORDER OF TRIBU NAL IS RECALLED AND WE DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 02.01.2018 AND NO FRESH NOTICE OF HEARING WOULD BE SERVED ON BOTH THE PARTIES. THIS ORDER ITSELF WILL SERVE AS NOTICE OF HEARING TO BOT H THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 03 RD NOVEMBER, 2017, AT CHENNAI. SD/ - SD/ - . ! '# $ ( DUVVURU RL REDDY ) ) % / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER %& / CHENNAI '() / DATED: 03 RD NOVEMBER, 2017. K S SUNDARAM (*++,-.+/. / COPY TO: + 1 . / APPELLANT 3. + 0+$ / CIT(A) 5. .12+,,3 / DR 2. / RESPONDENT 4. + 0 / CIT 6. 2#4+5 / GF