R.Meganathan, CHENNAI V. ITO Non Corporate Ward 7(4), CHENNAI

MA 241/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8243 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 11-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: K MEENAKSHISUNDARAM ITP

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , ! . , ! & BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO S . 241 & 242 / CHNY /201 8 (IN ITA NOS.1659 & 1660/CHNY/2018) /ASSESSMENT YEARS: 2013-14 & 2014-15 SHRI R. MEGANATHAN, D-4, NEWRI SHARMADA, Z-BLOCK, PLOT NO.1290/1210, 13 TH STREET, ANNA NAGAR WEST, CHENNAI-40. [PAN: AFMPM 0244 F] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-7(4), CHENNAI. ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR.K.MEENAKSHI SUNDARAM, ITP )*( + /RESPONDENT BY : MR.B.SAGADEVAN, DCIT + /DATE OF HEARING : 05.04.2019 + /DATE OF PRONOUNCEMENT : 05.04.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE TWO MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NOS.1659 & 1660/CH NY/2018 FOR THE AYS 2013-14 & 2014-15 DATED 01.11.2018. 2. SHRI B.SAGADEVAN, DCIT, REPRESENTED ON BEHALF OF THE REVENUE AND SHRI K.MEENAKSHI SUNDARAM, ITP, REPRESENTED ON BEHA LF OF THE ASSESSEE. MP NOS.241 & 242/CHNY/2018 (IN ITA NOS.1659 & 1660/CHNY/2018 ) :- 2 -: 3. IN THE MISCELLANEOUS PETITIONS, THE ASSESSEE HAS NOW PLEADED THAT THE ASSESSEE WOULD BE ABLE TO PRODUCE THE BOOKS OF ACCOUNTS COPY FROM THE MEMORY RECORDS KEPT IN THE AUDITORS OFFICE FOR THE AYS 2013-14 & 2014-15. IT WAS A PRAYER THAT THE ORDER OF THE TRI BUNAL MAY BE RECALLED. 4. IN REPLY, THE LD.DR SUBMITTED THAT NO ERROR IN T HE ORDER OF THE TRIBUNAL HAS BEEN FOUND. IT WAS A SUBMISSION THAT CONSEQUENTLY, THE PRAYER OF THE ASSESSEE IS IN FACT REVIEW OF THE ORD ER OF THE TRIBUNAL, WHICH IS NOT PERMISSIBLE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. ADMITTEDLY, THE PRAYER OF THE ASSESSEE IS TO REC ALL THE ORDER OF THE TRIBUNAL ON THE GROUND THAT HE WOULD BE ABLE TO PRO DUCE THE BOOKS OF ACCOUNTS COPY FROM THE MEMORY RECORDS MAINTAINED AT THE AUDITORS OFFICE. THIS IS, IN FACT, A PRAYER OF THE ASSESSEE FOR REVIEW OF THE ORDER OF THE TRIBUNAL. THIS IS NOT PERMISSIBLE U/S.254(2) O F THE IT ACT. 7. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILE D BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 5 TH DAY OF APRIL, 2019 IN CHENNAI. SD/- SD/- ( ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER MP NOS.241 & 242/CHNY/2018 (IN ITA NOS.1659 & 1660/CHNY/2018 ) :- 3 -: /CHENNAI, 2 /DATED: 5 TH APRIL, 2019. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. /GF