DCIT, Coimbatore V. Senthil Enterprises, CHENNAI

MA 217/CHNY/2022

AI Insights

The case revolves around a Miscellaneous Application (MA No.217/Chny/2022) filed by the Revenue seeking to recall an order passed by the Tribunal in ITA No.1058/Chny/2017. The original order, dated 27.05.2022, had restored the matter to the A.O's file concerning the assessment year 2011-12, based on the second proviso to section 40(a)(ia) of the Income Tax Act, which was argued to be inapplicable for the said assessment year as it was introduced later by the Finance Act, 2012. The Revenue contended that this led to a mistake in the Tribunal's order, citing the decision of the Hon'ble High Court of Delhi in CIT vs. Bhanot Construction & Housing Ltd. to support their view. However, the Tribunal dismissed the application, emphasizing that the Revenue's plea was essentially a request for a review, which is not permissible under the circumstances.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134910 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 11-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 30-10-2022
• Other Referred Cases: CIT vs. Bhanot Construction & Housing Ltd. (102 Taxmann.com 234)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 40(a)(ia); 201

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ’’ ’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी महावीर सह, उपा य एवं ी मनोज कुमार अ वाल, लेखा सद य के सम BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER M.A No.217/Chny/2022 (Arising out of ITA No.1058/Chny/2017) िनधा रण वष /Assessment Year: 2011-12 The Dy. Commissioner Income Tax, Central Circle-2, Coimbatore. Vs. M/s. Senthil Enterprises, No.107-A, Sengupta Street, Ram Nagar, Coimbatore – 641 009. [PAN: AALFS-7257-A] ( अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ की ओर से/ Assessee by : Shri Girish Kumar, Advocate थ की ओर से /Revenue by : Shri AR V Sreenivasan, Addl. JCIT सुनवाई क तारीख/Date of Hearing : 12.05.2023 घोषणा क तारीख /Date of Pronouncement : 12.05.2023 आदेश / O R D E R Per Mahavir Singh, Vice President : By way of this Miscellaneous Application, the Revenue seeks interference in Tribunal order passed in ITA No.1058/Chny/2017 vide order dated 27.05.2022. 2. In the petition, the Revenue pleads that in para 7 of the order, the Tribunal has restored the matter back to the file of A.O in terms of second proviso to section 40(a)(ia) of the Act. The revenue submits MA No.217/Chny/2022 :- 2 -: that the Second proviso to Section 40(a)(ia) of the Act has been inserted by the Finance Act, 2012 w.e.f 01.04.2013 and first proviso to sub-section (1) of Section 201 was inserted by the Finance Act w.e.f 01.07.2012. In such circumstances, both the provisions are not applicable for the impugned A.Y 2011-12. Since there is mistake in the order, the same may be recalled. The Ld. AR referred to the decision of Hon’ble High Court of Delhi in CIT vs. Bhanot Construction & Housing Ltd. (102 Taxmann.com 234) to support the view of the Tribunal. 3. After going through the petition, we find that the revenue is merely seeking review of the order which is impermissible. The bench, in its wisdom, has granted the benefit of second proviso to Sec.40(a)(ia) and restored the matter back to the file of Ld. AO. We do not find any mistake apparent from record which requires any interference u/s 254(2). 4. The petition stand dismissed. Order pronounced in the Open Court on 12 th May, 2023. Sd/- Sd/- (मनोज मनोजमनोज मनोज कुमार कुमारकुमार कुमार अ वाल अ वालअ वाल अ वाल) (Manoj Kumar Aggarwal) लेखा लेखालेखा लेखा सद य सद यसद य सद य /Accountant Member (महावीर िसंह) (Mahavir Singh) उपा / Vice President चे ई/Chennai, दनांक/Dated: 12 th May, 2023. EDN/- आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकर आयु /CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF MA No.217/Chny/2022 :- 3 -: