Thriumagal Investments, Madurai V. ITO Non Corporate Ward 3(5), Madurai

MA 184/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8308 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: B RAMAKRISHNAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! , ' # BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R M.P. NO.184/CHNY/2019 ( ./I.T.A. NO. 972/CHNY/2019) / ASSESSMENT YEAR: 2009-10 M/S. THIRUMAGAL INVESTMENTS, THIAGARAJAR MILLS PREMISES, KAPPALUR, MADURAI 625 008. VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-3(5), MADURAI. [PAN : AABFT 0078N ] ( $ /APPELLANT) ( %&$ /RESPONDENT) $ ' ( / ASSESSEE BY : SHRI B.RAMAKRISHNAN, FCA %&$ ' ( /RESPONDENT BY : SHRI ARV SREENIVASAN, JCIT ) ' *' /DATE OF HEARING : 08.11.2019 +,- ' *' / DATE OF PRONOUNCEMENT : 10.01.2020 . / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER : M/S. THIRUMAGAL INVESTMENTS, THE ASSESSEE, FILED TH IS MISCELLANEOUS PETITION AGAINST THE ORDER OF THIS TR IBUNAL IN ITA NO. 970 & 971/CHNY/2019 DATED 12.06.2019 FOR ASSESSMENT YEAR 2009-10, PLEADING, INTER ALIA, THAT THIS TRIBUNAL HAS INADVE RTENTLY REMITTED THE ISSUE BACK BY CONSIDERING AND DISCUSSING THE GROUNDS RELA TING TO MR. T. MP NO.184/CHNY/2019 :- 2 -: KANNAN AND THE GROUNDS RELATING TO M/S. THIRUMAGAL INVESTMENTS HAS NOT BEEN TAKEN INTO ACCOUNT. THE LD. AUTHORISED REPRES ENTATIVE OF ASSESSEE SUBMITTED ON THE ABOVE LINES. 2. PER CONTRA, THE LD. DR INVITED OUR ATTENTION TO THE IMPUGNED ORDER AND SUBMITTED THAT AT THE TIME OF HEARING THE LD. A R SUBMITTED THAT HE HAS NO OBJECTION IF THE APPEALS ARE REMITTED BACK T O THE LD. AO FOR DUE EXAMINATION AND DUE DECISION ON WHICH THE LD. DR DI D NOT OPPOSE. ON DUE CONSIDERATION, THE HON'BLE ITAT HAS REMITTED THE ISSUES BACK TO THE AO FOR FRESH CONSIDERATION. THEREFORE, THERE IS NO APPARENT MISTAKE FROM THE RECORD. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THR OUGH THE MATERIAL PLACED ON RECORD. SINCE, THE ISSUES ARE R EMITTED BACK TO THE AO FOR A FRESH CONSIDERATION, WE DO NOT FIND ANY MERIT IN THE SUBMISSION OF THE LD. AR. IT IS SETTLED LAW THAT IF THE VIEW ACC EPTED BY THE TRIBUNAL IN THE IMPUGNED ORDER IS ONE OF THE POSSIBLE VIEWS, THE CA SE CANNOT BE SAID TO BE COVERED BY AN ERROR APPARENT ON THE FACE OF THE RECORD. SINCE, THE ASSESSEE HAS NOT EXACTLY POINT OUT THE MISTAKES APP ARENT FROM THE RECORD, THE MISCELLANEOUS PETITION FILED BY IT IS D ISMISSED. MP NO.184/CHNY/2019 :- 3 -: 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE DAY OF 10 TH JANUARY, 2020 IN CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( . ) (S. JAYARAMAN) ' /ACCOUNTANT MEMBER /CHENNAI, /! /DATED: 10 TH JANUARY, 2020 . EDN, SR. P.S . ' %*01 21-* /COPY TO: 1. $ /APPELLANT 2. %&$ /RESPONDENT 3. ) 3* ( )/CIT(A) 4. ) 3* /CIT 5. 1 45 %* /DR 6. 56 7 /GF