DCIT Corporate Circle 1(1), CHENNAI V. A.V.Thomas Leather and Allied Products Pvt. Ltd., CHENNAI

MA 127/CHNY/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5553 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 11-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: M SANJEEV ADITYA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 127/CHNY/2019 [IN I.T.A. NO. 2309/CHNY/2018] ASSESSMENT YEAR: 2014-15 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI 600 034. VS. M/S. A.V. THOMAS LEATHER AND ALLIED PRODUCTS PVT. LTD., NO. 22, MARSHALLS ROAD, EGMORE, CHENNAI 600 008. [PAN: AAACA6246K] (PETITIONER) (R ESPONDENT ) PETITIONER BY : MS. R. ANITA, JCIT RESPONDENT BY : SHRI M. SANJEEV ADITYA, C.A. / DATE OF HEARING : 27.09.2019 /DATE OF PRONOUNCEMENT : 11.10.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE REVENUE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.2309/CHNY/2018 DATED 21.01.2019 FOR THE ASSESSMENT YEAR 2014-15. BY REFERRING TO THE PETITION, THE LD. DR HAS SUBMITTED THAT THE APPEAL OF THE REVENUE WAS DISMISSED ON THE GROUND THAT THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE CBDT. IT WAS FURTHER SUBMISSION THAT THE ISSUE RAISED IN THE APPEAL OF THE REVENUE WAS ARISING OUT OF RAP OBJECTION, WHICH WAS ACCEPTED BY THE DEPARTMENT, THE LD. DR M.P. NO. 127/CHNY/19 2 HAS PLEADED THAT THE ABOVE ORDER OF THE TRIBUNAL DATED 21.01.2019 MAY BE RECALLED AND DECIDED THE ISSUE ON MERITS. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE REVENUE HAS NOT RAISED ANY SPECIFIC GROUND IN THE GROUNDS OF APPEAL WITH REGARD TO RAP OBJECTION. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE ORDER OF THE TRIBUNAL. ADMITTEDLY, THE REVENUE HAS NOT RAISED ANY SPECIFIC GROUND IN THE GROUNDS OF APPEAL WITH REGARD TO RAP OBJECTION; OTHERWISE, THE APPEAL OF THE REVENUE WOULD HAVE BEEN HEARD AND ADJUDICATED ON MERITS. SINCE, IN THE PETITION, THE REVENUE HAS SUBMITTED THAT THERE WAS AN RAP OBJECTION IN THE APPEAL FILED BY THE REVENUE, WHICH IS COVERED BY EXCEPTION OF MONETARY LIMIT FOR FILING APPEAL, WE FIND THAT THERE IS A MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL DATED 21.01.2019 IN DISMISSING THE APPEAL ON LOW TAX EFFECT. ACCORDINGLY, WE RECALL THE ORDER PASSED BY THE TRIBUNAL AND DIRECT THE REGISTRY TO POST THE APPEAL ON REGULAR COURSE FOR ADJUDICATION ON MERITS. 4. IN THE RESULT, THE M.P. FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON THE 11 TH OCTOBER, 2019 AT CHENNAI. SD/ - SD/ - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 11.10.2019 VM/- M.P. NO. 127/CHNY/19 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.