ITO, CHENNAI V. K.S.Mohan Kumar, CHENNAI

MA 182/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4026 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-02-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 16-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Assessee Lawyers: T VASUDEVAN SHRI G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO. 182/MDS/2015 (IN I.T.A. NO.169/MDS/2015) & '& / ASSESSMENT YEAR : 2011-12 THE INCOME TAX OFFICER, NON-CORPORATE WARD 13(5), CHENNAI - 600 034. V. SHRI K.S. MOHAN KUMAR, FLAT NO.13/1, ALACRITY JYOTSNA COLONY, PADMAVATHY NAGAR EXTN., 2 ND STREET, VELACHERY, CHENNAI - 600 042. PAN : AIBPM 4728 Q ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : DR. B. NISCHAL, JCIT )+*, . / / RESPONDENT BY : SH. T. VASUDEVAN, ADVOCATE FOR SHRI G. BASKAR, ADVOCATE 0 . 1$ / DATE OF HEARING : 12.02.2016 2!' . 1$ / DATE OF PRONOUNCEMENT : 12.02.2016 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT ONE OF THE GROUNDS RAISED IN ITS AP PEAL I.T.A. NO.169/MDS/2015 WITH REGARD TO EXPENDITURE TOWARDS INFRASTRUCTURE DEVELOPMENT WAS NOT CONSIDERED AND DISPOSED OF BY T HIS TRIBUNAL. 2 M.P. NO.182/MDS/15 2. DR. B. NISCHAL, THE LD. DEPARTMENTAL REPRESENTAT IVE, SUBMITTED THAT IN THE ORIGINAL GROUNDS OF APPEAL, A S GROUND NO.3, THE REVENUE RAISED THE ISSUE WITH REGARD TO DEDUCTION M ADE TOWARDS INFRASTRUCTURE DEVELOPMENT. THIS GROUND IS NOT ADM ITTEDLY DISPOSED OF. THEREFORE, THERE IS AN ERROR IN THE ORDER OF T HIS TRIBUNAL DATED 1 ST MAY, 2015 WHICH NEEDS TO BE RECTIFIED. 3. WE HEARD THE LD.COUNSEL FOR THE ASSESSEE ALSO. ADMITTEDLY, THE REVENUE HAS RAISED A GROUND WITH REGARD TO DEDU CTION CLAIMED TOWARDS EXPENDITURE ON INFRASTRUCTURE DEVELOPMENT. HOWEVER, THE SAME WAS NOT DISPOSED OF BY THIS TRIBUNAL. THIS IS AN INADVERTENT MISTAKE. THE NON-DISPOSAL OF THE GROUND RAISED BY THE REVENUE IS AN ERROR UNDER SECTION 254(2) OF THE INCOME-TAX ACT , 1961. THEREFORE, IT HAS TO BE DISPOSED OF. ACCORDINGLY, THE APPEAL OF THE REVENUE IN I.T.A. NO.169/MDS/2015 IS REPOSTED ONLY FOR THE PURPOSE OF DISPOSAL OF GROUND NO.3 RAISED BY THE REVENUE. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR DISPOSAL OF GROUND NO.3 ALONE ON 24.03.2016. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE REVENUE IS ALLOWED. 3 M.P. NO.182/MDS/15 ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH FEBRUARY, 2016 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 12 TH FEBRUARY, 2016. KRI. . )156 76'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. 69 )1 /DR 6. :& ; /GF.