M/s. United India Insurance Co. Limited, CHENNAI V. ITO, CHENNAI

MA 202/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9625 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-12-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 12-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS
• Assessee Lawyers: G SITARAMAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P.NO. IN ITA NOS. A.Y. 194(MDS)/2012 1603 & 1671(MDS)/2011 2001-02 195(MDS)/2012 1604 & 1672(MDS)/2011 2002-03 196(MDS)/2012 1605 & 1673(MDS)/2011 2003-04 197(MDS)/2012 1606 & 1688(MDS)/2011 2004-05 198(MDS)/2012 1607 & 1689(MDS)/2011 2005-06 199(MDS)/2012 1608 & 1691(MDS)/2011 2006-07 200(MDS)/2012 1609 & 1692(MDS)/2011 2007-08 201(MDS)/2012 1610 & 1693(MDS)/2011 2008-09 202(MDS)/2012 1690(MDS)/2011 2005-06 203(MDS)/2012 1798(MDS)/2011 2007-08 204(MDS)/2012 1799(MDS)/2011 2008-09 205(MDS)/2012 1800(MDS)/2011 2009-10 206(MDS)/2012 1801(MDS)/2011 2010-11 207(MDS)/2012 1802(MDS)/2011 2002-03 208(MDS)/2012 1753 & 1989(MDS)/2011 2003-04 209(MDS)/2012 217(MDS)/2009 2004-05 210(MDS)/2012 905 & CO 150(MDS)/2011 2004-05 211(MDS)/2012 906(MDS)/2011 2003-04 M/S. UNITED INDIA INSURANCE THE AD DL./JT./DY.COMMR./ CO. LTD., 24-WHITES RD., VS. ITO(T DS)/ACIT, CHENNAI-600 014. C O. CLE.III(3)/DCIT, LTU, PAN AAACU5552C. CHENNA I. (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI G.SITARAMAN, C.A. RESPONDENT BY : SHRI SHAJI P JACOB, IR S, ADDL.CIT DATE OF HEARING : 14 TH DECEMBER, 2012 DATE OF PRONOUNCEMENT : 14 TH DECEMBER, 2012 - - MP NOS.194 TO 211 OF 2012 2 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THESE MISCELLANEOUS PETITIONS FILED BY THE ASSESS EE ARE IN THE NATURE OF RECTIFICATION PETITIONS. THEY SEE K TO RECTIFY THE MISTAKE APPARENT IN THE COMMON ORDER PASSED BY THE TRIBUNAL ON 9 TH MAY, 2012 IN THE APPEALS FILED BOTH BY THE ASSESSE E AND THE REVENUE. 2. THOSE APPEALS WERE DISPOSED OF BY THE TRIBUNAL BY SETTING ASIDE THE ORDERS OF THE LOWER AUTHORITIES. THE FILES HAVE BEEN REMITTED BACK TO THE ASSESSING AUTHORITIES CON CERNED FOR DE NOVO DISPOSAL IN ACCORDANCE WITH LAW AFTER GIVING T HE ASSESSEE REASONABLE OPPORTUNITY OF BEING HEARD. 3. IN THE LIGHT OF THE ABOVE ORDER, NOW THE MISTAK E POINTED OUT BY THE ASSESSEE IS THAT THE TRIBUNAL OU GHT TO HAVE DECIDED THE MATTER ON MERIT WITHOUT SENDING BACK TH E FILES TO THE ASSESSING AUTHORITIES, AS ALL THE NECESSARY MATERIA LS ARE AVAILABLE ON RECORD. 4. WE CONSIDERED THE GROUNDS RAISED IN THESE RECTIFICATION PETITIONS. WE HAVE ALREADY DISPOSED OF THE APPEALS. - - MP NOS.194 TO 211 OF 2012 3 WE HAVE DISPOSED OF THE APPEALS BY REMITTING BACK T HE MATTER TO THE ASSESSING OFFICERS. THE FILES HAVE BEEN REMITT ED BACK TO THE ASSESSING OFFICERS NOT FOR THE REASON THAT THE MATE RIALS ARE NOT AVAILABLE ON RECORD. THE COMMON ORDER OF THE TRIBU NAL SPEAKS THE GROUNDS ON WHICH THE MATTERS WERE REMANDED BACK . NOW, THE ASSESSEE CANNOT REQUEST THE TRIBUNAL TO DISPOSE OF THE APPEALS IN A PARTICULAR MANNER. 5. THESE MISCELLANEOUS PETITIONS FILED BY THE ASSE SSEE ARE FRIVOLOUS. THEY ARE DISMISSED. ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON FRIDAY, THE 14 TH OF DECEMBER, 2012 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) ( DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 14 TH DECEMBER, 2012. V.A.P. COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.