P.Ravi, CHENNAI V. ACIT, CHENNAI

MA 191/CHNY/2010

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9966 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-03-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 23-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM IRS
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO.191(MDS)/2010 IN ITA NO.1671(MDS)/2007 ASSESSMENT YEAR : 2001-02 SHRI P.RAVI, 4 & 5, PRAKASAM STREET, JANAKI NGR.,VALASARAVAKKAM CHENNAI-600 087. PAN AABPR7984F. VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE I(3), CHENNAI. (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI N.DEVAN ATHAN, ADVOCATE RESPONDENT BY : SHRI GURU BHASHYAM , IRS, JCIT DATE OF HEARING : 22 ND MARCH, 2013 DATE OF PRONOUNCEMENT : 22 ND MARCH, 2013 O R D E R PER DR.O.K.NARAYANAN, VICE PRESIDENT THIS IS A MISCELLANEOUS PETITION. IT IS FILED BY THE ASSESSEE IN THE CONTEXT OF THE THIRD MEMBER ORDER P ASSED ON 24 TH MAY, 2010. 2. IN THE LONG-RUNNING PETITION FILED BY THE ASSES SEE, IT IS THE PRAYER THAT THE MISTAKES APPARENT IN THE FIN DINGS OF THE - - MP NO.191 OF 2010 2 HONBLE THIRD MEMBER, AS REFLECTED IN PARAGRAPHS 11 AND 40 OF HIS ORDER, MAY BE RECTIFIED. 3. WE HEARD BOTH SIDES IN DETAIL. THE GRIEVANCE O F THE ASSESSEE-PETITIONER IS THAT THE THIRD MEMBER HAS UP HELD THE FINDINGS OF THE JUDICIAL MEMBER IN RESPECT OF CERTA IN ADDITIONS MADE BY THE ASSESSING OFFICER, WHICH IS NOT JUSTIFI ED IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. AFTER CONSIDERING THE ARGUMENTS OF THE LEARNED COUNSEL APPEARING FOR THE PETITIONER-ASSESSEE AND T HE FACTS OF THE CASE, WE FIND THAT THERE ARE NO MISTAKES APPARE NT IN THE ORDER, WHICH ARE RECTIFIABLE. THE DIVISION BENCH, GIVING EFFECT TO THE ORDER OF THE THIRD MEMBER IN VIEW OF THE MAJORI TY OPINION, HAS NO AUTHORITY TO RECTIFY OR REVIEW ANY PORTION O F THE ORDER PASSED BY THE HONBLE THIRD MEMBER. THEREFORE, THE QUESTION OF OUR EXAMINING THE TEXT OF THE ORDER OF THE LEARNED THIRD MEMBER IN THE LIGHT OF THE IMPUGNED RECTIFICATION PETITION , DOES NOT ARISE AT ALL. MOREOVER, IT SEEMS THAT THE ASSESSEE IS PRAYI NG FOR A REVIEW OF THE ORDER, WHICH IS ALSO EQUALLY NOT PERMISSIBLE . 5. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THI S MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIS MISSED. - - MP NO.191 OF 2010 3 ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON FRIDAY, THE 22 ND OF MARCH, 2013 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 22 ND MARCH, 2013. V.A.P. COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.