ITO, CHENNAI V. Shri Madhav Ram, CHENNAI

MA 124/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8954 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 18-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM IRS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO.124(MDS)/2012 IN ITA NO.941(MDS)/2010 ASSESSMENT YEAR: 2007-08 THE INCOME-TAX OFFICER, WARD IV(2), CHENNAI VS. SHRI MADHAV RAM, PLOT NO.84, DOOR NO.47, BEACH RD., KALAKSHETRA COLONY, BESANT NAGAR, CHENNAI-600 090. PAN AIZPR6601F. (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI GURU B HASHYAM, IRS, JCIT RESPONDENT BY : NONE DATE OF HEARING : 7 TH SEPTEMBER, 2012 DATE OF PRONOUNCEMENT : 7 TH SEPTEMBER, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE PRESIDENT THIS MISCELLANEOUS PETITION IS FILED BY THE REVEN UE. THE PETITION IS FILED IN THE CONTEXT OF THE APPEAL IN I TA NO.941(MDS)/2010 FILED BY THE REVENUE FOR THE ASSES SMENT YEAR - - MP NO.124 OF 2012 2 2007-08, ALONGWITH C.O. NO.154(MDS)/2011 FILED BY T HE ASSESSEE FOR THE SAME ASSESSMENT YEAR. 2. THE APPEAL FILED BY THE REVENUE HAS BEEN DISMISSED BY THE TRIBUNAL HOLDING THAT THE APPEAL I S NOT MAINTAINABLE AS THE TAX EFFECT INVOLVED IN THE IMPU GNED APPEAL IS LESS THAN THE PRESCRIBED LIMIT OF ` 3 LAKHS. 3. NOW, THE REVENUE, RELYING ON THE JUDGMENT OF TH E HONBLE SUPREME COURT IN THE CASE OF CIT VS. SURYA HERBAL LTD. IN SLP(C) CC NO.13694 OF 2011 DATED 29-8-2011 AND A LSO IN THE LIGHT OF THE JUDGMENT OF THE HONBLE MADRAS HIGH CO URT IN THE CASE OF CIT VS. SUSHIL KUMAR (IND) AND (HUF) IN TAX CASE(APPEAL) NOS.805 & 806 OF 2005 DATED 29-6-2011, PRAYS THAT THE TRIBUNAL OUGHT TO HAVE CONSIDERED THE APPE AL FILED BY THE REVENUE ON MERITS AND THEREFORE ITS EARLIER ORDER, TREATING THE APPEAL AS NOT MAINTAIN-ABLE, MAY BE RECALLED AND TH E MATTER BE POSTED FOR FRESH HEARING. - - MP NO.124 OF 2012 3 4. WHEN THE MATTER WAS CALLED ON FOR HEARING, NOBO DY WAS PRESENT FOR THE RESPONDENT-ASSESSEE. THE NOTIC E OF POSTING ISSUED TO THE RESPONDENT-ASSESSEE HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH THE ENDORSEMENT LEFT. IN THESE CIRCUMSTANCES THE SERVICE OF NOTICE IS DEEMED AND T HE MATTER IS DISPOSED OF EX-PARTE, QUA, THE ASSESSEE. 5. WE HEARD SHRI GURU BHASHYAM, THE LEARNED JOINT COMMISSIONER OF INCOME-TAX APPEARING FOR THE REVENU E. 6. THE TRIBUNAL HAS DISMISSED THE APPEAL FILED BY T HE REVENUE, AS NOT MAINTAINABLE IN VIEW OF INSTRUCTION NO.3 OF 2011 DATED 9.2.2011, WHERE THE LIMIT PRESCRIBED BY THE B OARD IS ` 3 LAKHS AND WHEREAS THE DISPUTED AMOUNT IN THE APP EAL FILED BY THE REVENUE IS LESS THAN ` 3 LAKHS. 7. THE HONBLE MADRAS HIGH COURT IN THE CASE OF CIT V. MR. M. SUSHIL KUMAR (IND) & (HUF) IN TAX CASE (APPEAL) NOS. 805 & 806 OF 2005 HAS CONSIDERED THE ISSUE IN THE JUDGMEN T OF THEIR LORDSHIPS, DATED 29.6.2011. IN THE SAID CASE, THE HONBLE COURT - - MP NO.124 OF 2012 4 HAS HELD THAT THE APPLICABILITY OF THE CIRCULAR REG ARDING FILING OF APPEALS SHOULD BE ACCOUNTED WITH THE DATE OF FILING OF APPEAL BY THE REVENUE. THE COURT HELD THAT THE LATEST NOTIFI CATION ISSUED BY THE BOARD WILL NOT APPLY TO THE PENDING APPEALS ALSO, IF THOSE APPEALS ARE FILED BEFORE THE ISSUE OF THAT LATEST N OTIFICATION. IN VIEW OF THE ABOVE JUDGMENT OF THE HONBLE HIGH COUR T, WE FIND THAT THE TRIBUNAL HAS COMMITTED THE MISTAKE OF FOLL OWING THE LATEST INSTRUCTION NO.3 OF 2011 DATED 9.2.2011 WHER EAS THE APPEAL WAS FILED BY THE REVENUE ON 11.6.2010. IN T HESE CIRCUMSTANCES, IT IS TO BE SEEN THAT THE LATEST INS TRUCTION NO. 3 OF 2011 DATED 9.2.2011 DID NOT APPLY TO THE IMPUGNED C ASE. THEREFORE, WE HAVE TO HEAR THE APPEAL ON MERITS. 8. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER OF THE TRIBUNAL DATED 15-12-2011 IS RECALLED. THE APPEAL IS ADMITTED ON THE ROLLS OF THE TRIBUNAL FOR FRESH HEA RING AND DISPOSAL ON MERITS AND IN ACCORDANCE WITH LAW. 9. THE APPEAL IS POSTED FOR HEARING ON 15 TH OCTOBER, 2012. - - MP NO.124 OF 2012 5 10. IN RESULT, THE PETITION FILED BY THE REVENUE I S ALLOWED. ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON FRIDAY, THE 7 TH OF SEPTEMBER, 2012 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 7 TH SEPTEMBER, 2012. V.A.P. COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.