Arun Excello Construction LLP, CHENNAI V. DCIT, CHENNAI

MA 146/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6408 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-04-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 15-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K HEMALATHA
• Section: 263

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M .P. NO . 146 / CHNY /2017 [IN I.T. A. NO. 597 / CHNY /20 1 6 ] ASSESSMENT YEAR : 201 2 - 1 3 M/S. ARUN EXCELLO CONSTRUCTION LLP, NO. 18, BHATTAD TOWERS, WEST COTT ROAD, ROYAPETTAH, CHENNAI 600 014. [PAN: AAUFA2577J] VS. THE DEPUTY COMMISSIONE R OF INCOME TAX, NON - CORPORATE CIRCLE 11, CHENNAI 600 034. ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. K. HEMALATHA, C .A. / RESPONDENT BY : SHRI AR.V. SREENIVASAN , J CIT / DATE OF HEARING : 06 .0 4 .2018 / DATE OF P RONOUNCEMENT : 06 . 0 4 .201 8 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITION , THE ASSESSEE SEEKS TO REC ALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 597 /MDS/20 1 6 DATED 2 4 .0 3 .2017 RELEVA NT TO THE ASSESSMENT YEAR 2012 - 1 3 . BY REFERRING TO THE PETITION, THE LD. COUNSEL SUBMITTED THAT THE RE IS MISTAKE APPARENT ON THE FACE OF THE ORDER OF THE TRIBUNAL SINCE THE TRIBUNAL HAS NOT CONSIDERED AND ADJUDICATED THE ADDITIONAL GROUND RAISED BEFORE THE TR IBUNAL, WHICH GOES TO M .P. NO . 146 / CHNY/1 7 2 THE ROOT OF THE POWERS OF THE PCIT/CIT ON THE INVOCATION OF POWERS UNDER SECTION 263 OF THE ACT. ACCORDINGLY, THE LD. COUNSEL PRAYED THAT THE ORDER OF THE TRIBUNAL MAY PLEASE BE RECALLED AND THE ADDITIONAL GROUND RAISED BY THE ASSESSE E SHOULD BE ADJUDICATED AFRESH . 2. PER CONTRA, THE LD. DR SUBMITTED THAT THE TRIBUNAL HAS CONSIDERED AND ADJUDICATED THE ADDITIONAL GROUND RAISED BY THE ASSESSEE WHILE DECIDING THE APPEAL AND THERE IS NO MISTAKE APPARENT ON THE FACE OF THE ORDER OF THE TRIBUNAL WARRANTING RECALLING THE ORDER OF THE TRIBUNAL. I N CASE THE POINT RAISED IN THE PETITION OF THE ASSESSEE IS ACCEPTED, IT WOULD TANTAMOUNT TO REVIEW OF THE ORDER OF THE TRIBUNAL, WHICH IS NOT PERMISSIBLE. 3. WE HAVE HEARD BOTH SIDES AND PERUSED T HE PETITION FILED BY THE ASSESSEE. WE HAVE ALSO GONE THROUGH THE ORDER PASSED BY THE TRIBUNAL. WHILE ADJUDICATING THE APPEAL FILED BY THE ASSESSEE, THE TRIBUNAL VIDE PARA 5 REPRODUCED THE TWO - LINE ASSESSMENT ORDER, AGAINST WHICH, BY INVOKING THE PROVISIONS OF SECTION 263 OF THE ACT, THE LD. PCIT OBSERVED IN HIS ORDER THAT THE ASSESSMENT ORDER IS ERRONEOUS AND PREJUDICIAL TO THE INTEREST OF REVENUE. THE TRIBUNAL HAS CONSIDERED THE ADDITIONAL GROUNDS RAISED BY THE ASSESSEE. SINCE THE ASSESSMENT ORDER WA S CRYPTIC, THE TRIBUNAL FIND NO ERROR IN THE ORDER PASSED BY THE LD. PCIT UNDER SECTION 263 OF THE ACT AND DISMISSED THE GROUNDS RAISED BY THE ASSESSEE AS WELL AS THE GROUNDS RAISED IN THE FORM OF M .P. NO . 146 / CHNY/1 7 3 ADDITIONAL GROUNDS. WE FIND NO MISTAKE APPARENT ON RECORD A ND ACCORDINGLY, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THE 06 TH APRIL , 201 8 AT CHENNAI. SD/ - SD/ - ( ABRAHAM P. GEORGE ) ACC OUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 06 .0 4 . 201 8 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.