ITO Ward XIII (1), CHENNAI V. M/S Ambattur Flats, CHENNAI

MA 235/CHNY/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9809 (ITAT-CHENNAI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-01-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 24-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM IRS
• Assessee Lawyers: M KARUNAKARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER M.P. NOS.235(MDS)/2012 IN ITA NOS.1554(MDS)/2008 ASSESSMENT YEAR : 2001-02 THE INCOME-TAX OFFICER, BUSINESS WARD XIII(1), CHENNAI. VS. M/S.AMBATTUR FLATS, 1 & 2, RED HILLS ROAD, AMBATTUR, CHENNAI-600 053. PAN AANFA4563B. (PERTITIONER) (RESPONDENT) PETITIONER BY : SHRI GURU BHASHY AM, IRS, JCIT RESPONDENT BY : SHRI M.KARUNAKARAN, A DVOCATE DATE OF HEARING : 18 TH JANUARY, 2013 DATE OF PRONOUNCEMENT : 18 TH JANUARY, 2013 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THIS MISCELLANEOUS PETITION IS FILED BY THE REVEN UE. THIS PETITION IS IN THE NATURE OF RECTIFICATION PETITION . THIS RECTIFICATION PETITION IS FILED IN THE LIGHT OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.1554(MDS)/2008 DATED 20-2-2009. - - MP 235 OF 2012 2 2. ON GOING THROUGH THE DETAILED PETITION FILED BE FORE US, WE FIND THAT THE REVENUE IS SEEKING A RE-EXAMIN ATION OF THE ISSUES ALREADY DECIDED BY THE TRIBUNAL THROUGH THEI R ORDER MENTIONED ABOVE. THERE IS NO SPECIFIC MISTAKE AS S UCH. THE POINTS RAISED BY THE REVENUE ARE ATLEAST DEBATABLE. THEREFORE, THE AVERMENTS MADE BY THE REVENUE BEFORE US THROUGH THIS PETITION ARE IN FACT TO URGE FOR A REVIEW OF THE OR DER PASSED BY THE TRIBUNAL. THIS IS NOT PERMISSIBLE IN LAW. 3. THIS PETITION FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 18 TH OF JANUARY, 2013 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 18 TH JANUARY, 2013. V.A.P. COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.