Vincentian Madras Society, CHENNAI V. DCIT, CHENNAI

MA 180/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4917 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 14-06-2016
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NO. 180/MDS/2016 [IN I.T.A.NO. 1894/MDS/2015 ] / ASSESSMENT YEAR :2011 - 12 M/S. VINCENTIAN MADRAS SOCIETY, NO. 09, VINCENTIAN NILAYAM, RAILWAY COLONY, AMINJIKARAI, CHENNAI 600 029. [PAN: A A A TV2453L ] VS. THE DEPUTY COMM ISSIONER OF INCOME TAX (EXEMPTIONS) III , C HENNAI . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI G. BASKAR, ADVOCATE / RESPONDENT BY : SHRI SUPRIYO PAL , J CIT / DAT E OF HEARING : 0 9 .0 9 .2016 / DATE OF P RONOUNCEMENT : 23 . 11 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO. 1894/MDS/2015 FOR THE ASSESSMENT YEAR 2011 - 12 VIDE ORDER DATED 26.04.2016 ON THE GROUND THAT THE DECISION IN THE CASE OF CIT V. WORKING WOMEN S FORUM [2015] 53 TAXMANN.COM 85 (MADRAS) HAS NOT BEEN CONSIDERED AND M.P . NO . 18 0 /M/ 1 6 2 PLEADED THAT THE ISSUE INVOLVED IN THAT APPEAL IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE AND THEREFORE, THERE IS A MISTAKE APPARENT ON RECORD WARRANTING RECTIFICATION OF THE ORDER BY RECALLING THE ORDER PASSED BY THE TRIBUNAL. 2. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THAT WH ILE DECIDING THE APPEAL, BY RIGHTLY FOLLOWING THE DECISION IN THE CASE OF DDIT(E) V. THE INDIA CEMENTS EDUCATIONAL SOCIETY IN I.T.A. NO. 1525/MDS/2010 ORDER DATED 20.01.2016 [(2016) 46 ITR (TRIB) 80 (CHENNAI), WHEREIN THE COORDINATE BENCH OF THE TRIBUNAL H AS DECIDED THE ISSUE BY PLACING RELIANCE ON THE JUDGEMENT OF THE HON BLE SUPREME COURT IN THE CASE OF CIT V. RATTAN TRUST 227 ITR 356 AND THE JUDGEMENT OF THE HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. NAGARATHU VAISIYARGAL SANGAM 246 ITR 164. THEREFORE, IT CANNOT BE SAID THAT THERE IS A MISTAKE APPARENT ON RE C ORD WARRANTING RECTIFICATION OF THE ORDER PASSED BY THE TRIBUNAL. 3. WE HAVE HEARD BOTH SIDES AND CONSIDERED THE SUBMISSIONS AT LENGTH. AFTER CONSIDERING THE DECISIONS RELIED ON BY BOT H THE PARTIES, WE FIND THAT BY FOLLOWING THE DECISION OF THE COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF DDIT(E) V. THE INDIA CEMENTS EDUCATIONAL M.P . NO . 18 0 /M/ 1 6 3 SOCIETY (SUPRA) , THE TRIBUNAL HAS DECIDED THE APPEAL AGAINST THE ASSESSEE , WHEREIN , BY FOLLOWING THE DECIS ION OF HON BLE SUPREME COURT IN THE CASE OF CIT V. RATTAN TRUST (SUPRA) AND THE DECISION OF THE HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. NAGARATHU VAISIYARGAL SANGAM (SUPRA), THE COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF DDIT(E) V. THE INDIA CEMENTS EDUCATIONAL SOCIETY (SUPRA) DECIDED THE ISSUE AGAINST THE ASSESSEE. MOREOVER, IN THAT CASE, THE COORDINATE BENCH OF THE TRIBUNAL HAS NOT CONSIDERED THE DECISION OF THE HON BLE BOMBAY HIGH COURT IN THE CASE OF SHETH MAFATLAL GAGALBHAI FOUNDAT ION TRUST 249 ITR 533 IN VIEW OF THE HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. NAGARATHU VAISIYARGAL SANGAM (SUPRA). 4. SIMILARLY, IN THE CASE LAW RELIED ON BY THE ASSESSEE IN THE CASE OF CIT V. WORKING WOMEN S FORUM (SUPRA), THE HON BLE J URISDICTIONAL HIGH COURT HAS FOLLOWED THE DECISION OF THE HON BLE BOMBAY HIGH COURT IN THE CASE OF SHETH MAFATLAL GAGALBHAI FOUNDATION TRUST (SUPRA) AND NOT CONSIDERED THE DECISION OF HON BLE SUPREME COURT IN THE CASE OF CIT V. RATTAN TRUST (SUPRA) AND THE DECISION OF THE HON BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. NAGARATHU VAISIYARGAL SANGAM (SUPRA). THEREFORE, THE TRIBUNAL WHILE DECIDING THE APPEAL OF M.P . NO . 18 0 /M/ 1 6 4 THE ASSESSEE FOLLOWED THE DECISION OF THE COORDINATE BENCH IN THE CASE DDIT(E) V. THE INDIA CEMENTS EDUCATIONAL SOCIETY (SUPRA) AND DECIDED THE ISSUE AGAINST THE ASSESSEE. THUS, WE FIND NO MISTAKE APPARENT ON RECORD WHILE DECIDING THE APPEAL OF THE ASSESSEE AND IT CLEARLY FALLS OUTSIDE THE PURVIEW OF SECTION 254(2) OF THE INCOME - TAX ACT, 1961. ACCORDINGLY, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. 5 . IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED ON THE 23 RD NOVEMBER, 201 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVUR U RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE . 11 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.