P.Easwari, CHENNAI V. ACIT, CHENNAI

MA 220/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4458 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 29-04-2016
• Assessment Year: 2002-2003
• Appeal Filed On: 27-11-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: B S PURUSHOTHAM
• Section: 143(3)

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M .P. NO. 220/MDS/2015 [IN I.T.A.NO. 1655 /MDS/2013 ] ASSESSMENT YEAR :200 2 - 0 3 SMT. P. EASWARI, NO. 4 & 5, PRAKASAM STREET, JANAKI NAGAR, VALASARAVAKKAM, CHENNAI 600 087. [PAN: A A EPE1790M ] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE I (3), CHENNAI 600 034 . ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI B.S. PURUSHOTHAM, C.A. / RESPONDENT BY : SHRI A.V. SREEKANTH, J CIT / DATE OF HEARING : 29 . 0 4 .201 6 / DATE OF P RONOUNCEMENT : 06 . 0 7 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE , THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT, WHILE PASSING THE CONSOLIDATED ORDER DATE D 30.0 9 .201 5 IN I.T.A. NOS. 1653, 1654,1655,1656,1657 & 1658 /MDS/2013, THE TRIBUNAL HAS HEARD AND ADJUDICATED THE GROUNDS RAISED IN ITS APPEAL IN I.T.A. NO. 1655/MDS/2013 . AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT HE HAS NOT ARG UED THE APPEAL ON MERITS OF THE CASE BEFORE THE TRIBUNAL DURING THE COURSE OF HEARING OF GROUP M.P. NO . 220 /M/ 15 2 APPEALS OF THE ASSESSEE. HE FURTHER ARGUED THAT THE APPEALS IN I.T.A. NOS. 1653, 1654, 1656, 1657 & 1658/MDS/2013 ARE FILED IN TERMS OF SECTION 271(1)(C) OF THE ACT AND ON THE BASIS OF ASSUMPTION BASED ON THE NOTICES RECEIVED BY THE PETITIONER , PREPARED THE CASE ON THE ISSUE CONCERNING IMPOSITION OF PENALTY AND ARGUED THE SAID CASES ON 15.09.2015 . HOWEVER, THE TRIBUNAL HAS GIVEN FINDINGS IN RESPECT OF THE APPEAL I N I.T.A. NO. 1655/MDS/2013 WHICH IS CONCERNING WITH THE ASSESSMENT ORDER PASSED UNDER SECTION 153C R.W.S. 143(3) OF THE ACT, WHICH WAS NOT ARGUED ON MERITS. ACCORDINGLY, HE PLEADED THAT THE CONSOLIDATED OF THE TRIBUNAL DATED 30.09.2015 MAY BE RECALLED AND HEARD AFRESH. 2. ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORDER PASSED BY THE TRIBUNAL. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE ORDER OF THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE HAS NOT DISPUTED FACT THAT THE ASSESSEE HAS RECEIVED NOTICE OF HEARING ON 02.07.2015 IN RESPECT OF THE APPEALS IN I.T.A. NOS. 1653 TO 1658/MDS/2013 FOR THE ASSESSMENT YEARS 2000 - 01, 01 - 02, 02 - 03, 04 - 05 & 05 - 06 AND VIDE ITS LETTER DATED 01.07.2015, WHEREIN THE ASSESSEE HAS SOUGHT FOR ADJOURNMENT , IN WHICH THE APPEA L IN I.T.A. NO. 1655/MDS/2013 FOR THE ASSESSMENT YEAR 2002 - 03 IS VERY MUCH INCLUDED . CONSIDERING THE REQUEST VIDE LETTER DATED 01.07.2015 , THE APPEALS WERE ADJOURNED FOR HEARING ON 15.09.2015. WE HAVE ALSO PERUSED THE ORDER SHEET M.P. NO . 220 /M/ 15 3 ENTRY ON 15.09.2015, WHERE IN, WE HAVE HEARD ALL THE APPEALS IN I.T.A. NO. 1653 TO 1658/MDS/2013 BY MAKING SPECIFIC ENTRY AS 6 APPEALS BY THE BENCH. SINCE WE HAVE HEARD ALL THE APPEALS AND DISPOSED THE APPEALS ON MERITS BY THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 30.09.2015 , THE CONTENTION RAISED BY THE ASSESSEE IN THE PETITION IS UNWARRANTED AND ACCORDINGLY THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON TH E 06 TH JULY , 201 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 06 . 0 7 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.