ITO NON CORPORATE WARD 5(2), CHENNAI V. NAMITA FOMRA, CHENNAI

MA 23/CHNY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9215 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 07-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G CHANDRABABU
• Assessee Lawyers: R KUMAR

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER M.P. NO. 23/CHNY/2020 [IN I.T.A. NO. 2924/CHNY/2018] / ASSESSMENT YEAR: 2011-12 THE INCOME TAX OFFICER, NON CORPORATE WARD 5(2), CHENNAI. VS. SMT. NAMITA FOMRA, C/O SHRI T.N. SEETHARAMAN, ADVOCATE, #384 (OLD NO. 196), LLOYDS ROAD, CHENNAI 600 086. [PAN:AADPF1305N] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI G. CHANDRABABU, ADDL. CIT / RESPONDENT BY : SHRI R. KUMAR, ADVOCATE / DATE OF HEARING : 12.02.2021 /DATE OF PRONOUNCEMENT : 12.02.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE REVENUE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL ON THE APPEAL FILED BY THE ASSESSEE IN I.T.A. NO. 2924/CHNY/2018 DATED 03.09.2019 FOR THE ASSESSMENT YEAR 2011-12. 2. AT THE OUTSET, BY FILING COPY OF CASE DETAILS SHEET OF HONBLE MADRAS HIGH COURT DOWNLOADED FROM THEIR WEBSITE, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT AGAINST THE ORDER OF THE TRIBUNAL IN I.T.A. NO. 2924/CHNY/2018 DATED 03.09.2019, THE DEPARTMENT HAS FILED FURTHER APPEAL BEFORE THE HONBLE HIGH COURT ON 20.01.2020 AND THE TAX CASE APPEAL HAS BEEN M.P. NO. 23/CHNY/20 2 REGISTERED VIDE TCA NO. 245/2020. ONCE THE DEPARTMENT HAS PREFERRED FURTHER APPEAL BEFORE THE HIGHER FORUM AGAINST THE ORDER OF THE TRIBUNAL, FILING A PETITION FOR RECALLING THE ABOVE ORDER OF THE TRIBUNAL IS NOT MAINTAINABLE AND PRAYED FOR DISMISSING THE MP FILED BY THE REVENUE. ON THE OTHER HAND, THE LD. DR FAIRLY CONCEDED THAT THE DEPARTMENT HAS PREFERRED FURTHER APPEAL AGAINST THE ORDER OF THE TRIBUNAL IN ASSESSEES CASE. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIALS AVAILABLE ON RECORD. SINCE THE DEPARTMENT HAS ALREADY PREFERRED AN APPEAL AGAINST THE ORDER OF THE TRIBUNAL DATED 03.09.2019, WHICH WAS ADMITTED ON 20.01.2020 AND REGISTERED VIDE TCA NO. 245/2020 BEFORE THE HONBLE MADRAS HIGH COURT, THE MISCELLANEOUS PETITION FILED AGAINST THE SAME ORDER OF THE TRIBUNAL FOR RECALLING THE TRIBUNALS ORDER IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED AS INFRUCTUOUS. THUS, THE MP FILED BY THE REVENUE IS DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE MP FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 12 TH FEBRUARY, 2021 IN CHENNAI. SD/ - SD/ - (G. MANJUNATHA) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 12.02.2021 VM/- /COPY TO: 1. /APPELLANT, 2. / RESPONDENT, 3. ( )/CIT(A), 4. /CIT, 5. /DR & 6. /GF.