K.M.Musthafa , Erode V. ACIT Central Circle 2 , Coimbatore

MA 168/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1731 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 16-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: B GIRIDHARAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI . . . , . , # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO S . 168, 169 TO 172 / CHNY /20 18 (IN ITA NOS.2074, 2075 TO 2078/CHNY/2017) $ $ /ASSESSMENT YEARS: 2010-11, 2012-13 TO 2015-16 SHRI K.M.MUSTHAFA, NO.676/1, EMM MAIN STREET, ERODE-638 001. VS. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RACE COURSE ROAD, COIMBATORE-641 018. [PAN: ALNPM 5073 H ] ( ' /APPELLANT) ( ()' /RESPONDENT) ' * / APPELLANT BY : MR.B.GIRIDHARAN, CA ()' * /RESPONDENT BY : MR.AR.V.SREENIVASAN, JCIT * /DATE OF HEARING : 02.11.2018 * /DATE OF PRONOUNCEMENT : 02.11.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THESE MISCELLANEOUS PETITION NOS.168 TO 172 OF 201 8 ARE FILED BY THE ASSESSEE STATING THAT CERTAIN GROUNDS WERE NOT ADJUDICATED BY THE LD.CIT(A), HOWEVER, THE TRIBUNAL HAS REMITTED BACK THE ENTIRE MATTER TO THE FILE OF THE LD.AO FOR DE-NOVO CONSIDERATION. T HE LD.AR FURTHER ARGUED STATING THAT CERTAIN ASSESSMENTS WERE COMPLE TED AND THERE WAS NO VIOLATION OF RULE 46A OF THE RULES BY THE LD.CIT (A) BUT THE TRIBUNAL HAS REMITTED BACK ALL THE APPEALS OF THE REVENUE AS WELL AS THE CROSS MP NOS.168, 169 TO 172/CHNY/2018 (IN ITA NOS.2074, 2075 TO 2078 /CHNY/2017) :- 2 -: OBJECTIONS OF THE ASSESSEE TO THE FILE OF THE LD.AO FOR FRESH CONSIDERATION. IT WAS, THEREFORE, PLEADED THAT ONL Y THE ISSUES WHEREIN THERE IS VIOLATION OF RULE 46A OF THE RULES MAY BE REMITTED BACK TO THE FILE OF THE LD.AO AND THE OTHER GROUNDS RAISED BY T HE ASSESSEE IN HIS CROSS APPEALS MAY BE ADJUDICATED BY THE TRIBUNAL. 2. LD.DR, ON THE OTHER HAND SUBMITTED THAT THERE IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL, BECAUSE, ON THE EARLIER OCCA SION, BASED ON THE ARGUMENTS OF THE LD.AR AND THE LD.DR, THE TRIBUNAL HAD CONSIDERED IT FIT TO REMIT BACK THE ENTIRE MATTER BACK TO THE FILE OF THE LD.AO FOR FRESH CONSIDERATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIALS ON RECORD AND WE FIND MERITS IN THE ARGUM ENTS ADVANCED BY THE LD.DR. ON THE EARLIER OCCASION, THIS BENCH OF THE TRIBUNAL HAD REMITTED BACK THE ENTIRE MATTER IN ALL THE APPEALS AND CROSS OBJECTION BACK TO THE FILE OF THE LD.AO BECAUSE THERE WERE CERTAIN VIOLAT IONS WITH RESPECT TO THE ADHERENCE OF RULE 46A OF THE RULES BY THE LD.CIT(A) . FURTHER, AT THE TIME OF ARGUMENTS, BOTH THE PARTIES DID NOT EXPRESS ANY OBJECTION FOR REMITTING BACK THE APPEALS TO THE FILE OF THE LD.AO FOR DE NOVO CONSIDERATION, THEREBY PROVIDING THE ASSESSEE ONE M ORE OPPORTUNITY TO MP NOS.168, 169 TO 172/CHNY/2018 (IN ITA NOS.2074, 2075 TO 2078 /CHNY/2017) :- 3 -: PRESENT HIS CASE. ACCORDINGLY, THIS BENCH OF THE T RIBUNAL HAD REMITTED BACK ALL THE APPEALS OF THE REVENUE AND THE CROSS O BJECTIONS OF THE ASSESSEE TO THE FILE OF THE LD.AO FOR DE NOVO CONSI DERATION. IN THIS SITUATION, WE DO NOT FIND ANY MISTAKE IN THE ORDER OF THE TRIBUNAL WHICH IS APPARENT ON RECORD. 4. IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS F ILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN NOVEMBER 02, 2018, IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, 1 /DATED: NOVEMBER 02, 2018. TLN * (23 43 /COPY TO: 1. ' /APPELLANT 4. 5 /CIT 2. ()' /RESPONDENT 5. 3 ( /DR 3. 5 ( ) /CIT(A) 6. $ /GF