ITO, CHENNAI V. Shri D.Sathyanarayanan, CHENNAI

MA 145/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6864 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 25-07-2011
• Court: TRIBUNAL
• Assessee Lawyers: M KARUPPIAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER M.A.NO. 145/MDS/2011 (IN I.T.A. NO. 1168/MDS/2009) ASSESSMENT YEAR 2004-05 THE INCOME-TAX OFFICER, SALARY WARD-III(4), CHENNAI-34. VS. SHRI D. SATHYANARAYANAN, NO.35, T.H.ROAD, CHENNAI-600 021. PAN AMKPS 4746 F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SHAJI P. JACOB, SR. DR RESPONDENT BY : SHRI M. KARUPPIAH, CA DATE OF HEARING : 26 TH AUGUST, 2011 DATE OF PRONOUNCEMENT : 26 TH AUGUST, 2011 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS PETITION IS FILED BY THE REVENUE. THIS IS AN APPLICATION FOR RECTIFICATION. IT IS FILED IN THE CONTEXT OF T HE ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL DATED 13.12.2010 PASS ED IN ITA NO.1168/MDS/2009. MA145 /11 :- 2 -: 2. IN THAT APPEAL FILED BY THE ASSESSEE, THE TRIBUN AL HAS GRANTED EXEMPTION TO THE ASSESSEE UNDER SEC.10(10C) , FOR HIS BENEFITS UNDER VRS. NOW, THE REVENUE FILES A PETIT ION TO RE- CONSIDER THE DECISION IN THE LIGHT OF THE JUDGMENT OF THE HONBLE MADRAS HIGH COURT IN THE CASE OF S, PALANIAPPAN VS ITO IN TC(A) NO.1789 OF 2008 DATED 27.4.2009 IN WHICH THE COURT HAS DECLINED TO CONSIDER THE CLAIM UNDER SEC.10(10C) IN THE CASE OF RBI EMPLOYEES, WHO RETIRED ON VRS. 3. THE PETITION OF THE REVENUE IS IN THE NATURE OF A REVIEW PETITION. THEREFORE, IT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING, ON FRIDAY, THE 26 TH OF AUGUST, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 26 TH AUGUST, 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR