ITO NON CORPORATE WARD 19 (4), CHENNAI V. SHRI. K VENKATAKRISHNAN, CHENNAI

MA 152/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5450 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 02-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K G ARUN RAJ JCITD R
• Assessee Lawyers: LAKSHMIC A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . . , , % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.NO.152/CHNY/2019 ( ITA NO.1537/CHNY/2018, ASSESSMENT YEAR:2008-09) THE INCOME TAX OFFICER, NON-CORPORATE WARD 19(4), CHENNAI 600 034. VS. SHRI K.VENKATAKRISHNAN , DOOR NO.4,DRIFTWOOD AVENUE, OFF TVS AVENUE,EAST COAST ROAD, AKKARAI, CHENNAI.600 119. [ PAN: AAKPV 7243 A ] ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR. K.G.ARUN RAJ,JCIT,D.R )*( + /RESPONDENT BY : MS.LAKSHMI,C.A + /DATE OF HEARING : 27.09.2019 + /DATE OF PRONOUNCEMENT : 27.09.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS PE TITION ON THE GROUND THAT THE APPEAL FILED BY ASSESSEES FATHER L ATE SHRI K.S.DEENADAYALU REDDY REPRESENTED BY HIS LEGAL HEIR K.VENKATAKRISHNAN IS PENDING BEFORE THIS TRIBUNAL IN ITA NO.1458/CHNY/20 18. 2. ACCORDING TO LEARNED DEPARTMENTAL REPRESENTATIV E, IN FACT, SUBSTANTIVE ASSESSMENT WAS MADE IN THE HANDS OF LAT E SHRI K.S.DEENADAYALU REDDY WHILE DISPOSING OF THE APPEAL . THIS TRIBUNAL FOUND MP NO.152/CHNY/2019 :- 2 -: THAT THERE WAS NO FURTHER APPEAL IN THE CASE OF LAT E SHRI K.S.DEENADAYALU REDDY. ACCORDING TO THE LD.DR, THIS OBSERVATION OF THE TRIBUNAL WHILE DISPOSING OF THE APPEAL IS CONTRARY TO THE FACTS OF THE SITUATION. IN FACT, THE APPEAL FILED BEFORE THIS TRIBUNAL IN B BENCH AGAINST THE SUBSTANTIVE ASSESSMENT IN ITA NO.1458/CHNY/2018 IS STILL PENDIN G FOR DISPOSAL. THEREFORE, THE TRIBUNAL NEEDS TO RECTIFY THE ABOVE MISTAKE WHICH IS APPARENT FROM THE RECORD. 5. WE HEARD MS.LAKSHMI, LD.REPRESENTATIVE FOR THE ASSESSEE. LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE APPEAL IN ITA NO.1458/CHNY/2018 IS PRESENTLY POSTED ON 16.10.2019 BEFORE THE B BENCH. 6. WE HAVE CONSIDERED RIVAL SUBMISSIONS ON EITHER S IDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD.D R VERY FAIRLY SUBMITTED THAT THE APPEAL FILED BY LATE SHRI K.S.DEENADAYALU REDDY IS PENDING BEFORE THIS TRIBUNAL. HAVING HEARD THE LD.DR AND LD .AR, THIS TRIBUNAL FINDS THAT THE SUBSTANTIVE ASSESSMENT WAS MADE IN THE HAN DS OF LATE SHRI K.S.DEENADAYALU REDDY AND AN APPEAL WAS ALREAD Y FILED BY THE LEGAL HEIR OF LATE K.S.DEENADAYALU REDDY, SHRI K.VENKATAK RISHNAN BEFORE THIS TRIBUNAL IN ITA NO.1458/CHNY/2018. THE PRESENT ASSE SSMENT BEING PROTECTIVE ASSESSMENT, THIS TRIBUNAL IS OF THE CONS IDERED OPINION THAT THE APPEAL OF ASSESSEE AS WELL AS THE APPEAL FILED BY S HRI K.VENKATAKRISHNAN, LEGAL HEIR OF LATE SHRI K.S.DEENADAYALU REDDY, HAS TO BE HEARD TOGETHER. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 13.02.20 19 IN ITA NO.1537/CHNY/2018 FOR ASSESSMENT YEAR 2008-09 NEEDS TO BE RECALLED. MP NO.152/CHNY/2019 :- 3 -: 7. ACCORDINGLY, THE ORDER OF THE TRIBUNAL DATED 13 .02.2019 IS HEREBY RECALLED AND THE APPEAL OF ASSESSEE IN ITA NO.1537/ CHNY/2018 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL BEFORE REGULAR BENCH ALONG WITH ITA NO.1458/ CHNY/2018 ON 16.10.2019. IT MAY NOT BE NECESSARY FOR THE REGIS TRY TO ISSUE NOTICE OF HEARING ONCE AGAIN. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING ON 16.10.2019. 8. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS P ETITION FILED BY THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN SEPTEMBER 27 , 2019, IN CHENNAI. SD/- SD/- ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED: 27 TH SEPTEMBER, 2019. K S SUNDARAM + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. : /GF