ITO NON CORPORATE WARD 7(4), CHENNAI V. MEERA PREM, CHENNAI

MA 21/CHNY/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4657 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 18-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BABU PERAM

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 21/Chny/2021 [In I.T.A. No.3518/Chny/2018] Assessment Year: 2014-15 The Income Tax Officer Non Corporate Ward 7(3), Chennai. Vs. Smt. Meera Prem, No. 39/1, B-Block, Anna Nagar East, Chennai 600 102. [PAN:AFZPM0286Q] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : Shri Babu Peram, CA सुनवाई की तारीख/ Date of hearing : 22.04.2022 घोषणा की तारीख /Date of Pronouncement : 25.04.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present five Miscellaneous Petitions, the Revenue seeks to rectify the mistake apparent in the order passed by the Tribunal in I.T.A. No. 3518/Chny/2018 dated 31.03.2021 relevant to the assessment year 2014-15. The ld. DR has submitted that the issue in appeal has been remitted back to the file of the Assessing Officer to decide the issue de novo in accordance with law. It was further submitted that the Tribunal has further directed the assessee to appear M.A. No. 21/Chny/21 2 before the ld. CIT(A) on the date of hearing without fail. Hence, the ld. DR has pleaded that the apparent mistake in the order of the Tribunal may be rectified. 2. On the other hand, the ld. Counsel for the assessee has fairly conceded to rectify the mistake apparent on record. 3. We have heard both the sides, perused the petition as well as order passed by the Tribunal dated 31.03.2021 and find that in last limb of para 6 of the order, the issue has been remitted back to the file of the Assessing Officer to decide the issue de novo in accordance with law and further directed the assessee to appear before the ld. CIT(A) on the date of hearing without fail. Thus, there is typographical error crept in the order requires rectification. Accordingly, the last limb of para 6 is rectified, which reads as under: “........ Accordingly, the order passed by the ld. CIT(A) is set aside and remitted back to the file of the Assessing Officer to decide the issue relates to house property No. 1 for ₹.35,00,000/- de novo in accordance with law after considering the details. We also direct the assessee to appear before the Assessing Officer on the date of hearing without fail. In view of the above, the appeal M.A. No. 21/Chny/21 3 filed by the assessee is partly allowed for statistical purposes.” 4. In the result, the miscellaneous petition filed by the Revenue is allowed. Order pronounced on 25 th April, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 25.04.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.