ACIT, Vellore V. M/s. Eswari Builders, Ambur

MA 194/CHNY/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6834 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 19-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: N QUADIR HOSEYN
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] M.P.NO.194/MDS/2010 [IN I.T.A NO.1926/MDS/2009] ASSESSMENT YEAR : 2003-04 THE ACIT CIRCLE I VELLORE VS M/S EASWARI BUILDERS NO.59, S.K.ROAD KRISHNAPURAM AMBUR [PAN AABFE2775P ] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI K.E.B RENGARAJAN, JR. STANDING COUNSEL RESPONDENT BY : SHRI N.QUADIR HOSEYN DATE OF HEARING : 23-09-2011 DATE OF PRONOUNCEMENT : 23-09-2011 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THROUGH THIS MISCELLANEOUS PETITION, THE REVEN UE HAS PRAYED FOR THE RECALL OF THE ORDER OF THE TRIBUNAL DATED 1 2.3.2010 IN I.T.A.NO. 1926/MDS/2009, IN THE CASE OF M/S EASWARI BUILDERS. 2. THE ORDER WAS RENDERED EX-PARTE WHEN THE ASSESSE E- RESPONDENT DID NOT APPEAR. THE GROUNDS RAISED IN THE MISCELLANEOUS PETITION READ AS UNDER: MP 194/10 :- 2 -: 1. I, K.SADANANDAN, SON OF K.RAMANKUTTY AGED 55 Y EARS, WORKING AS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, INCOME TAX OFFICE, VELLORE, DO HEREBY SOL EMNLY AFFIRM AND SINCERELY STATE AS FOLLOWS: 2. I AM THE PETITIONER HEREIN AND AS THE PRESENT J URISDICTION OVER THE CASE VESTS WITH THE UNDERSIGNED. I AM COMPETENT TO PREFER THIS MISCELLANEOUS PETITION. 3. I STATE THAT THE ABOVE APPEAL WAS DISPOSED OF BY THE HON'BLE TRIBUNAL VIDE ITS ORDER DATED 12.3.2010 AGA INST THE REVENUE AND IN FAVAOUR OF THE ASSESSEE APPELLAN T STATING THAT THE TAX EFFECT IN THE PRESENT APPEAL, WHICH IS LESS THAN THE PRESCRIBED LIMIT OF ` 2 LAKHS AS PER THE INSTRUCTIONS OF THE CENTRAL BOARD OF DIRECT TAXES CIRCULAR VIDE INSTRUCTION NO.2/2005 DATED 24.10.200 5, HENCE THE APPEAL OF THE DEPARTMENT IS DISMISSED IN LIMINE. 4. THE APPEAL OF THE REVENUE IN THE PRESENT CASE FA LLS UNDER THE EXCEPTION VIDE PARA 8(C) OF THE BOARDS INSTRUCTION NO.5 OF 2008 DATED 15.5.2008. 5. THE HON'BLE INCOME TAX APPELALTE TRIBUNAL HAS NO T ADJUDICATED GROUNDS OF APPEAL NO.205 WHICH GIVES REFERENCE TO THE NO. OF AUDIT OBJECTION. THE COPIE S OF HON'BLE INCOME TAX APPELLATE TRIBUNALS ORDER IN I.T.A.NO. 1926/MDS/2009 DATED 12.3.2010 GROUNDS OF APPEAL AND COPY OF AUDIT OBJECTION IN CAR NO.AG/ITRA/1-2/11/76-212/2003-04 DATED 19.4.2004, PARA 2 OF PART B ARE ENCLOSED. 6. IT IS, THEREFORE, PRAYED THAT THE HON'BLE INCOME TAX APPELLATE TRIBUNAL MAY KINDLY RECTIFY THE ORDER DAT ED 12.3.2010 U/S 254(2) OF THE INCOME-TAX ACT, 1961 IN THE LIGHT OF THE FACTUAL POSITION STATED ABOVE. 3. AFTER GOING THROUGH THE ABOVE GROUNDS, IT WAS NOTIC ED THAT IF THE PETITION IS ALLOWED IT WOULD AMOUNT TO REWRITING OF THE TRIBUNAL ORDER WHICH IS NOT PERMISSIBLE U/S 254(2) OF THE ACT. AC CORDINGLY, WE DISMISS THIS MISCELLANEOUS PETITION FILED BY THE REVENUE. MP 194/10 :- 3 -: 4. IN THE RESULT, THE MISCELLANEOUS PETITION STAND S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-09-2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 23 RD SEPTEMBER , 2011 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR