Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 3485 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
19-07-2022
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
14-07-2022
Assessment Year
2009-2010
Appeal Filed On
11-11-2020
Judgement Text
bआयकर 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. 122/Chny/2020
[In W.T.A. No.53/Chny/2019]
Assessment Year: 2009-10
The Income Tax Officer,
Non Corporate Ward 1(1),
Chennai.
Vs. Smt. Amudha Anandh (Late)
(Represented by Smt. Janani Lakshmi,
Daughter and Legal Heir),
No. 06, First Link Street, CIT Colony,
Mylapore, Chennai 600 004.
[PAN:AABPA2471Q]
(अपीलाथŎ/Appellant)
(ŮȑथŎ/Respondent)
अपीलाथŎ की ओर से / Appellant by
:
Shri Sajit Kumar, JCIT
ŮȑथŎ की ओर से/Respondent by
:
Shri Tarun, Advocate for
Shri S. Sridhar, Advocate
सुनवाई की तारीख/ Date of hearing
:
15.07.2022
घोषणा की तारीख /Date of Pronouncement
:
20.07.2022
आदेश /O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
By means of present Miscellaneous Petition, the Revenue seeks
to recall the order passed by the Tribunal in W.T.A. No. 53/Chny/2019
dated 27.08.2020 relevant to the assessment year 2009-10. The ld. DR
relied on the petition and submitted that the appeal filed by the
Revenue has been dismissed on low tax effect as per circular No.
M.P. No.122/Chny/20
2
3/2018 dated 11.07.2018 without considering the exceptional clause
10(c) is incorrect as the Revenue Audit Objection has been accepted
by the Department and pleaded for recalling the order of the Tribunal
for fresh adjudication of ground raised in the appeal.
2. On the other hand, the ld. Counsel for the assessee has not
raised any objection.
3. We have heard both the sides, perused the petition as well as
order passed by the Tribunal dated 27.08.2020 and find that the
Tribunal has dismissed the appeal as non-maintainable since the tax
effect involved in the appeal was less than the monetary limit
prescribed by the Board. Since the ld. DR has submitted that the
Revenue Audit Objection has been accepted by the Department and
the condition of low tax effect for filing will be dispelled, we find that
there is a mistake apparent in the order of the Tribunal. Accordingly,
we recall the order of the Tribunal in W.T.A. No. 53/Chny/2019 dated
27.08.2020 for the assessment year 2009-10. The Registry is hereby
by directed to the post the appeal on regular course by issuing notices
to both the parties.
M.P. No.122/Chny/20
3
4. In the result, the miscellaneous petition filed by the Revenue is
allowed.
Order pronounced on 20
th
July, 2022 at Chennai.
Sd/- Sd/-
(G. MANJUNATHA)
ACCOUNTANT MEMBER
(V. DURGA RAO)
JUDICIAL MEMBER
Chennai, Dated, 20.07.2022
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.
Mehul