ITO, CHENNAI V. R.Bharathidasan, CHENNAI

MA 168/CHNY/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2673 (ITAT-CHENNAI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 15-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! ' #$ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MISCELLANEOUS PETITIO N NO.168/ MDS/2014 (IN ITA.NO.1652/MDS/2014 ) (ASSESSMENT YEAR: 2007-08) THE INCOME TAX OFFICER, SALARY CIRCLE-IV(2), CHENNAI-34. VS SHRI R.BHARATHIDASAN, TOWER 10, FLAT NO.402, SKYCITY APARTMENTS, VANAGARAM AMBATTUR ROAD, ADAYALAMPATTU, CHENNAI-600 095. PAN: AENPB5661H ( PETITIONER ) RESPONDENT) APPLICANT BY : MR. N.MADHAVAN, JCIT RESPONDENT BY : MR. D.ANAND, ADVOCATE / DATE OF HEARING : 9 TH JANUARY, 2015 / DATE OF PRONOUNCEMENT : 9 TH JANUARY, 2015 ( / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS MISCELLANEOUS PETITION IS FILED BY THE REVENU E REQUESTING TO RECTIFY TYPOGRAPHICAL ERROR IN PARA 4 OF THE ORDER OF THIS TRIBUNAL IN ITA NO.1652/MDS/2014 DATED 24.1 0.2014, WHEREIN IT IS STATED THAT IN THE CIRCUMSTANCES, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BACK TO T HE FILE OF THE ASSESSEE TO DECIDE THE ISSUE AFRESH, INSTEA D OF ASSESSING OFFICER. M.P.NO.168/MDS/2014 2 2. ON GOING THROUGH THE ORDER OF THIS TRIBUNAL DAT ED 24.10.2014, WE FIND THAT IN THE LAST SENTENCE OF PA RA 4 IT IS INADVERTENTLY TYPED AS ASSESSEE INSTEAD OF ASSES SING OFFICER. THUS, THE LAST SENTENCE OF PARA 4 OF T HE ORDER IN ITA NO.1652/MDS/2014 DATED 24.10.2014 WHICH APPEARS AS IN THE CIRCUMSTANCES, WE SET ASIDE THE IMPUGNED ORDER AND RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSEE TO DECIDE THE ISSUE AFRESH SHOULD BE READ AS UNDER:- IN THE CIRCUMSTANCES, WE SET ASIDE THE IMPUGNED OR DER AND RESTORE THE MATTER BACK TO THE FILE OF THE ASSE SSING OFFICER TO DECIDE THE ISSUE AFRESH. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 9 TH DAY OF JANUARY, 2015 AT CHENNAI. SD/- SD/- ( . ) ( '# $%&' ( ) ) ( A.MOHAN ALANKAMONY ) ( CHAL LA NAGENDRA PRASAD ) % )*+ / ACCOUNTANT MEMBER &+ ,+ )*+ / JUDICIAL MEMBER '%& /CHENNAI, .) /DATED, 9 TH JANUARY, 2015 SOMU M.P.NO.168/MDS/2014 3 /)%0 (,123 4%2 /COPY TO: 1. APPLICANT 2. (5+67 /RESPONDENT 3. /+ /+ 8 (3 ) /CIT(A) 4. /+ /+ 8 /CIT 5. 2 : $ + (,,;< /DR 6. $ => ? /GF .