T.S.R.Khannaiyann, CHENNAI V. ACIT, Coimbatore

MA 210/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8974 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A SUNDARARAJAN
• Assessee Lawyers: T BANUSEKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.210 /CHNY/2019 [ IN I.T.A. NO. 381/CHNY/2018] ( [ [ / ASSESSMENT YEAR : 2012-13) SHRI T.S.R. KHANNAIYANN, NO.67, AVARAMPALAYAM ROAD, K.R. PURAM, COIMBATORE 641 006. PAN: AFZPK7832C V. THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE -2, COIMBATORE. ( / APPLICANT) ( /RESPONDENT) / APPLICANT BY : SHRI T. BANUSEKAR, CA /RESPONDENT BY : SHRI A. SUNDARARAJAN, ADDL.CIT /DATE OF HEARING : 06.12.2019 /DATE OF PRONOUNCEMENT : 10.01.2020 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE MISCELLANEOUS PETITION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF THE TRIBUNAL IN ITA NO.381/CHNY/2018 DATED 27.06.2019. 2 MA NO.210/CHNY/2019 2. SHRI T. BANUSEKAR, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT IN THE ORDER OF THIS TRIBUNAL MORE PARTICULARLY AT PARA NO.19, THIS TRIBUNAL FOUND THAT THE ASSESSING OFFICER HAS TO ESTIMATE THE INCOME FROM TURMERIC AT ` 18,218/- AS CLAIMED BY THE ASSESSEE. ACCORDING TO THE LD.AR, THE CASE OF THE ASSESSEE IS THAT THE EXPENDITURE FOR CULTIVATION OF TURMERIC IS ` 18,218/- PER ACRE AND NOT INCOME. THEREFORE THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL. THE LD. AR HAS ALSO INVITED OUR ATTENTION TO GROUND NO.11 FILED BEFORE THIS TRIBUNAL AND SUBMITTED THAT THE SPECIFIC CASE OF THE ASSESSEE IS THE COST OF CULTIVATION OF TURMERIC WAS ` 18,218/- PER ACRE AND NOT THE INCOME. THEREFORE, THE ERROR MAY BE RECTIFIED. 3. WE HEARD SHRI A. SUNDARARAJAN, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. THE LD.DR VERY FAIRLY SUBMITTED THAT THE GROUND RAISED IN GROUND NO.11 BEFORE THE TRIBUNAL IS REGARDING THE COST OF CULTIVATION AND NOT THE INCOME. THEREFORE THE LD.DR VERY FAIRLY SUBMITTED THAT HE MAY NOT HAVE ANY OBJECTION TO RECTIFY THE ORDER AS PRAYED FOR. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AT PARA 19, THIS TRIBUNAL 3 MA NO.210/CHNY/2019 FOUND THAT THE ASSESSEE MADE THE ESTIMATION OF INCOME FROM TURMERIC AT ` 18,218/- PER ACRE AS PROJECTED BY THE AGRICULTURAL UNIVERSITY. THIS TRIBUNAL PROCEEDED FURTHER AS IF THE ASSESSEE CLAIMED INCOME FROM TURMERIC AT ` 18,218/- PER ACRE. THIS IS A MISTAKE APPARENT ON THE FACE OF THE RECORD. FROM THE ORDERS OF THE ASSESSING OFFICER, CIT(A) AND THE GROUNDS OF APPEAL TAKEN BEFORE THIS TRIBUNAL, IT IS APPARENT THAT THE EXPENDITURE WAS CLAIMED TO THE EXTENT OF ` 18,218/- PER ACRE. THEREFORE, TO THAT EXTENT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL WHICH NEEDS TO BE RECTIFIED. ACCORDINGLY THE SAME IS RECTIFIED AS FOLLOWS:- AT PAGE 11, PARA NO.19 OF THE TRIBUNAL ORDER DATED 27.06.2019, 8 TH LINE FROM BOTTOM, THE FOLLOWING SHALL BE DELETED INCOME INSTEAD THE FOLLOWING SHALL BE INSERTED EXPENDITURE. SIMILARLY 4 TH LINE FROM BOTTOM, THE WORD INCOME SHALL BE DELETED INSTEAD THE WORD EXPENDITURE SHALL BE INSERTED. AT PAGE 12, THE FIST LINE FROM TOP, THE WORD INCOME SHALL BE DELETED AND THE WORD EXPENDITURE SHALL BE INSERTED. WITH THE ABOVE RECTIFICATION, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. 4 MA NO.210/CHNY/2019 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 10 TH JANUARY, 2020 AT CHENNAI. SD/- SD/- ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 10 TH JANUARY, 2020. RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF.