ITO, WARD - 3 (2), Trichy V. C.ANAND, TRICHY

MA 123/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2663 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 22-09-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 14-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ 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.123/Chny/2020 [In I.T.A. No.2189/Chny/2019] Assessment Year: 2013-14 The Income Tax Officer, Ward 2(1), Trichy. Vs. Shri C. Anand, No. C-54, Fort Station Road, North East Estension, Thillai Nagar, Trichy 620 018. [PAN:AAHPA1959R] (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Shri D. Hema Bhupal, JCIT ŮȑथŎ की ओर से/Respondent by : Shri Tarun, Advocate for Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date of hearing : 23.09.2022 घोषणा की तारीख /Date of Pronouncement : 28.09.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: The Revenue has filed the present Miscellaneous Petition against the order passed by the Tribunal in I.T.A. No. 2189/Mds/2019 dated 14.11.2019 relevant to the assessment year 2013-14. 2. By referring to the miscellaneous petition, the ld. DR has submitted the ITAT has dismissed the appeal of the Revenue on low tax effect as per CBDT Circular No. 17/2019 dated 08.08.2019 in M.P. No.123/Chny/20 2 conjunction with CBDT circular No. 3/2018 dated 11.07.2018 without considering the exceptional clause 10(c) of the circular, which is not in accordance with law. The ld. DR has submitted that on perusal of the records, this case comes under exception as stated in Para 10 of Circular No. 3/2018-19 (RAP audit objection involved) and prayed for recalling the appeal order for fresh adjudication. 3. On the other hand, the ld. Counsel for the assessee has submitted that no specific ground of acceptance of audit objection was raised in the appeal filed by the Revenue. 4. We have heard both the parties. We have also perused the copy of gist of objections of the Department brought on record and find that there is audit objection. Under the above facts and circumstances, we, hereby, recall the order of the Tribunal in I.T.A. No.2189/Chny/2019 dated 14.11.2019 and restore the same for fresh adjudication. Since the appeal recalled and posted for hearing on 15.11.2022 has been pronounced in the open Court, no separate notice would served on both the parties. The Registry is directed to the post the appeal on regular course by issuing notices to both the parties. M.P. No.123/Chny/20 3 5. In the result, the MP filed by the Revenue is allowed. Order pronounced on 28 th September, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 28.09.2022 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.