ACIT, Coimbatore V. Maniga Jewellery, Coimbatore

MA 196/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9212 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 07-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , !' .#$#%, ' '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER )) / M.P. NO.196/CHNY/2018 (IN I.T.A. NO.806/CHNY/2017) % *% / ASSESSMENT YEAR : 2010-11 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, OOTACAMUND. V. M/S MANIGA JEWELLERY, REPRESENTED BY ITS ERSTWHILE PARTNER SMT. A. DEEPA, NO.208, GOWTHAM ARCADE, 2 ND FLOOR, T.V. SAMY ROAD, R.S. PURAM, COIMBATORE 641 002. PAN : AAOFM 5053 D (,-% /PETITIONER) (,.-// RESPONDENT) ,-% 1 2 /PETITIONER BY : NONE ,.-/ 1 2 / RESPONDENT BY : SHRI N.V. BALAJI, ADVOCATE 3 1 4' / DATE OF HEARING : 29.03.2019 56* 1 4' / DATE OF PRONOUNCEMENT : 29.03.2019 / 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 THERE IS AN ERROR IN THE ORDER OF T HIS TRIBUNAL DATED 20.03.2018. 2 M.P. NO.196/CHNY/17 2. NO ONE APPEARED FOR THE REVENUE WHEN THE MISCELL ANEOUS PETITION WAS TAKEN UP FOR HEARING. THIS TRIBUNAL B Y AN ORDER DATED 22.03.2018 IN THE ORDER SHEET, DIRECTED THE ASSESSI NG OFFICER TO APPEAR BEFORE THIS TRIBUNAL ON THE DAY OF HEARING. EVEN, THE ASSESSING OFFICER WAS NOT PRESENT WHEN THE MISCELLA NEOUS PETITION WAS TAKEN UP FOR HEARING. THEREFORE, WE HEARD LD.C OUNSEL FOR THE ASSESSEE AND PROCEEDED TO DISPOSE THE MISCELLANEOUS PETITION ON MERIT. 3. THE ONLY GRIEVANCE OF THE REVENUE APPEARS TO BE ADDITION ON ACCOUNT OF ADDITIONAL CAPITAL INTRODUCED TO THE EXT ENT OF 24,00,000/- WAS NOT DISPOSED OFF IN THE ORDER. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDER OF THIS TRIBUNAL DATED 20.03.2018. THIS TRIBUNAL AFTER EXAMINING TH E MATERIAL AVAILABLE ON RECORD, INCLUDING THE CAPITAL INTRODUC ED TO THE EXTENT OF 24,00,000/-, FOUND THAT THERE IS NO MERIT IN THE AP PEAL OF THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE WAS DISMISSED. WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED, IT I S NOT KNOWN WHAT IS THE GRIEVANCE OF THE REVENUE WHICH NEEDS TO BE REDRESSED. EVEN THOUGH THE ASSESSING OFFICER WAS DIRECTED TO A PPEAR AND CLARIFY THE ACTUAL GRIEVANCE, NO ONE INCLUDING THE LD. D.R. APPEARED BEFORE THIS TRIBUNAL. THEREFORE, THIS TRIBUNAL IS UNABLE TO 3 M.P. NO.196/CHNY/17 UNDERSTAND THE ACTUAL GRIEVANCE OF THE REVENUE IN T HE MISCELLANEOUS PETITION. PRIMA FACIE PERUSAL OF THE MATERIAL INDICATES THAT THE THERE IS NO ERROR MUCH LESS PRIMA FACIE ERROR IN THE ORDER OF THIS TRIBUNAL. THEREFORE, THIS TRIBUNAL DO NOT FIND ANY MERIT IN THE MISCELLANEOUS PETITION FILED BY THE REVENUE. ACCOR DINGLY, THE MISCELLANEOUS PETITION IS DISMISSED AS DEVOID OF ME RIT. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 29TH MARCH, 2019 AT CHENNAI. SD/- SD/- ( !'.#$#% ) ( ... ) (ABRAHAM P. GEORGE) (N.R.S. GANE SAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 29 TH MARCH, 2019. KRI. 1 ,49) :)*4 /COPY TO: 1. ,-% / PETITIONER 2. ,.-/ /RESPONDENT 3. 3 ;4 () /CIT(A) 4. 3 ;4 /CIT 5. )< ,4 /DR 6. =% > /GF.