ACIT, CHENNAI V. M/s. Cholamandalam MS General Insurance Co. Ltd., CHENNAI

MA 169/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9606 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-12-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 25-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P. NOS. IN ITA NOS. A.Y. 169(MDS)/2012 1618 & 1674(MDS)/2011 2003-04 170(MDS)/2012 1619 & 1675(MDS)/2011 2004-05 171(MDS)/2012 1620 & 1759(MDS)/2011 2006-07 172(MDS)/2012 1621 & 1676(MDS)/2011 2003-04 173(MDS)/2012 2146(MDS)/08 & 40(MDS)/09 2005-06 THE DEPUTY COMMISSIONER M/S. CHOLA MANDALAM MS OF INCOME-TAX, GENERAL INSURANCE CO. LTD LARGE TAX PAYER UNIT, VS. DARE H OUSE, 2-NSC BOSE CHENNAI. RD., CHENNAI-600 001. PAN AABCC6633K. (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI SHAJI P JACOB, I RS, ADDL.CIT RESPONDENT BY : SHRI SAROJ KUMAR PARIDA, AD VOCATE DATE OF HEARING : 14 TH DECEMBER, 2012 DATE OF PRONOUNCEMENT : 14 TH DECEMBER, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THESE MISCELLANEOUS PETITIONS FILED BY THE REVEN UE ARE IN THE NATURE OF RECTIFICATION PETITIONS. THEY SEEK TO RECTIFY - - MP NOS.169 TO 173 OF 2012 2 THE MISTAKE APPARENT IN THE COMMON ORDER PASSED BY THE TRIBUNAL ON 9 TH MAY, 2012 IN THE APPEALS FILED BOTH BY THE ASSESSEE AND THE REVENUE. 2. THOSE APPEALS WERE DISPOSED OF BY THE TRIBUNAL BY SETTING ASIDE THE ORDERS OF THE LOWER AUTHORITIES. THE FILES HAVE BEEN REMITTED BACK TO THE ASSESSING AUTHORITIES CON CERNED FOR DE NOVO DISPOSAL IN ACCORDANCE WITH LAW AFTER GIVING T HE ASSESSEE REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN THE LIGHT OF THE ABOVE ORDER, NOW THE MISTAK E POINTED OUT BY THE REVENUE IS THAT THE TRIBUNAL OUG HT TO HAVE DECIDED THE MATTER ON MERIT WITHOUT SENDING BACK TH E FILES TO THE ASSESSING AUTHORITIES, AS ALL THE NECESSARY MATERIA LS ARE AVAILABLE ON RECORD. 4. WE CONSIDERED THE GROUNDS RAISED IN THESE RECTIFICATION PETITIONS. WE HAVE ALREADY DISPOSED OF THE APPEALS. WE HAVE DISPOSED OF THE APPEALS BY REMITTING BACK T HE MATTER TO THE ASSESSING OFFICERS. THE FILES HAVE BEEN REMITT ED BACK TO THE ASSESSING OFFICERS NOT FOR THE REASON THAT THE MATE RIALS ARE NOT AVAILABLE ON RECORD. THE COMMON ORDER OF THE TRIBU NAL SPEAKS THE GROUNDS ON WHICH THE MATTERS WERE REMANDED BACK . NOW, - - MP NOS.169 TO 173 OF 2012 3 THE REVENUE CANNOT REQUEST THE TRIBUNAL TO DISPOSE OF THE APPEALS IN A PARTICULAR MANNER. 5. THESE MISCELLANEOUS PETITIONS FILED BY THE REVE NUE ARE FRIVOLOUS. THEY ARE DISMISSED. ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON FRIDAY, THE 14 TH OF DECEMBER, 2012 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) ( DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 14 TH DECEMBER, 2012. V.A.P. COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.