ITO, CHENNAI V. V.Kasturi, CHENNAI

MA 13/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6724 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 07-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SRINIVASANJCIT
• Assessee Lawyers: K RAVI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A .MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P.NO.13/CHNY./2018 ( I.T.A.NO.04/CHNY/2017 ASSESSMENT YEAR : 2013-14 ) THE INCOME TAX OFFICER, NON CORPORATE CIRCLE-5(1), CHENNAI. VS. SMT V.KASTURI , 13/3, 1 ST STREET, CHINNMETUPALAYAM,KALADIPET, CHENNAI 600 079. [PAN AHEPK 5079 L] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.AR.V.SRINIVASAN,JCIT D.R ! /RESPONDENT BY : MR.K.RAVI, ADVOCATE ' # $% / DATE OF HEARING : 08 - 0 6 - 201 8 &' $% / DATE OF PRONOUNCEMENT : 08 - 0 6 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER MP NO.13/CHNY/2018 IS A MISCELLANEOUS PETITION FILE D BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.04/CHNY/2017 DATED 05.09.2017. MP NO.13/CHNY/18 :- 2 -: 2. SHRI AR.V.SRINIVASAN REPRESENTED ON BEHALF OF THE REVENUE AND SHRI K.RAVI REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY THE LD.D.R THAT THERE WAS A N ERROR IN THE ORDER OF TRIBUNAL DATED 05.09.2017 INSOFAR AS THE T RIBUNAL CONDONED THE DELAY IN FILLING OF THE APPEAL BEFORE THE LD.CI T(A), BUT RESTORED TO THE FILE OF LD. ASSESSING OFFICER FOR RE-ADJUDICATI ON ON MERITS. IT WAS A SUBMISSION THAT THE ORDER OF THE TRIBUNAL DATED 05.09.2017 MAY BE RECTIFIED FOR ADJUDICATING THE SAID ISSUE, WHICH WOULD BE LIABLE TO BE RESTORED TO THE FILE OF LD.CIT(A) FOR ADJUDICATION ON MERITS. 4. IN REPLY, LD.A.R DID NOT RAISE ANY OBJECTION, CO NSEQUENTLY THE MISCELLANEOUS PETITION FILED BY THE REVENUE STANDS ALLOWED. THE ORDER OF TRIBUNAL IN ITA NO.04/CHNY/2017 DATED 05.09.2017 FOR ASSESSMENT YEAR 2013-14 STANDS MODIFIED INSOFAR AS THE SENTENC E IN PARA-5 IN THESE CIRCUMSTANCES, THE DELAY IN FILING THE AP PEAL BY THE ASSESSEE BEFORE THE LD.CIT(A) STANDS CONDONED AND THE ISSUES IN THIS APPEAL IS RESTORED TO THE FILE OF THE A.O FOR ADJUDICATION ON MERITS MP NO.13/CHNY/18 :- 3 -: SHALL BE READ AS IN THESE CIRCUMSTANCES, THE DELAY IN FILING THE AP PEAL BY THE ASSESSEE BEFORE THE LD.CIT(A) STANDS CONDONED AND T HE ISSUES IN THIS APPEAL IS RESTORED TO THE FILE OF TH E LD.CIT(A) FOR ADJUDICATION ON MERITS. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 08 TH JUNE, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER * # / CHENNAI + / DATED: 08 TH JUNE, 2018. K S SUNDARAM , - $./ 0 /'$ / COPY TO: 1 . / APPELLANT 3. , , ' 1$ () / CIT(A) 5. /23 $45 / DR 2. ! / RESPONDENT 4. , , ' 1$ / CIT 6. 367 8# / GF