K.M.K.Sundara Prakash, CHENNAI V. ITO International Taxation 2(2), CHENNAI

MA 175/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4858 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SRIDHAR DORA IRS JCIT
• Assessee Lawyers: T BANUSEKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH : CHENNAI , . , [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] M.P.NO.175/CHNY/2019 (IN !' ./I.T.A. NO.2767/CHNY/2017) #$% &$ / ASSESSMENT YEAR : 2013-2014 K.M.K. SUNDARA PRAKASH NO.37, NEW NO.3, 2 ND CROSS STREET, EAST SHENOY NAGAR, CHENNAI 600 030. VS. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION 2(2) CHENNAI. [PAN AASPS 1884Q] ( / APPELLANT) ( /RESPONDENT) !' '( ) * / APPELLANT BY : SHRI. T. BANUSEKAR, C.A. +,'( ) * /RESPONDENT BY : SHRI. SRIDHAR DORA, IRS, JCIT. # - ) . /DATE OF HEARING : 14.02.2020 /0&% ) . /DATE OF PRONOUNCEMENT : 14.02.2020 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS PRESENT MISCELLANEOUS PETITION IS FILED BY TH E ASSESSEE PRAYING THAT THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.2767/CHNY/2017 FOR ASSESSMENT YEAR 2013-2014, DA TED MP NO.175/2019 :- 2 -: 10.05.2019 MAY BE RECALLED, AS THE TRIBUNAL HAD FAI LED TO ADJUDICATE THE FOLLOWING GROUNDS OF APPEAL. 7. FOR THAT WITHOUT PREJUDICE TO THE ABOVE, THE COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE DIRECTED TO ASSESS THE ENTIRE RENTAL INCOME UNDER THE HEAD INCOME FROM THEIR SOURCES AND ALLOWED THE ENTIRE EXPENSES CLAIMED AGAINST THE SAME AS THE LETTING OUT OF BUILDING AND FURNISHING ARE INSEPARABLE. 8. FOR THAT, WITHOUT PREJUDICE TO THE ABOVE, HAVING ASSESSED THE RECEIPTS FOR FURNISHINGS AND MAINTENANCE COST REIMBURSEMENT UNDER THE HEAD INCOME FROM OTHER SOURCES THE COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE ALLOWED DEDUCT ON U/S.57 OF ALL EXPENSES CLAIMED BY THE APPELLANT. 9. FOR THAT THE COMMISSIONER OF INCOME TAX (APPEALS) FAILED TO APPRECIATE THAT ALL EXPENSES INCURRED BY THE APPELLANT WERE TOWARDS MAINTENANCE OF THE IMMOVABLE PROPERTIES. 2. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS NOT OPPOSED THE SUBMISSION MADE BY THE ASSESSEE. 3. WE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MISCELL ANEOUS PETITION AND THE IMPUGNED ORDER. ON PERUSAL OF THE IMPUGNED ORDER, IT IS CLEAR THAT GROUNDS OF APPEAL NO. 7 TO 9 WERE NOT ADJUDICATED BY THIS TRIBUNAL. IT IS SETTLED PROPOSITION OF LAW THAT NON ADJUDICATION OF GROUNDS OF APPEAL CONSTITUTE MISTAKE APPARENT FROM THE RECORDS MP NO.175/2019 :- 3 -: CAPABLE OF BEING RECTIFIED IN EXERCISE OF THE POWE RS VESTED WITH TRIBUNAL U/S.254 (2) OF THE ACT. THUS, WE RECALL THE APPEAL FOR LIMITED PURPOSE FOR ADJUDICATING GROUNDS OF APPEAL NO.7 TO 9 IN ITA NO.2767/CHNY/2017 FOR ASSESSMENT YEAR 2013-2014 AND THE APPEAL IS POSTED FOR HEARING ON 04.06.2020 FOR WHICH NO SEPAR ATE NOTICE OF HEARING IS REQUIRED TO BE DISPATCHED, AS THE DATE O F HEARING OF APPEAL WAS PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS PETITION NO.175/ CHNY/2019, FOR ASSESSMENT YEAR 2013-2014 FILED BY THE ASSESSE E IS ALLOWED ON ABOVE LINES. ORDER PRONOUNCED ON 14TH DAY OF FEBRUARY, 2020, AT CHENNAI. SD/- SD/- ( . ! ) (DUVVURU RL REDDY) ' #$ /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER 1 #- / CHENNAI 2# / DATED: 14TH FEBRUARY, 2020. KV 3 ) +.4 5' !6 5&. / COPY TO: 1 . !' '( / APPELLANT 3. 7. (!' ) / CIT(A) 5. 5 :; +.#< / DR 2. +,'( / RESPONDENT 4. 7. / CIT 6. ;$ =- / GF