K.S.Sunder, CHENNAI V. ACIT, CHENNAI

MA 243/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5994 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 13-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , # , ' ( BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.243/MDS/2017 (IN ITA NO.3490/MDS/2016) '# # /ASSESSMENT YEAR: 2012-13 SHRI K.S.SUNDER, NO.54, RASAPPA CHETTY ST., PARK TOWN, CHENNAI-600 003. VS. THE ASST. COMMISSIONER OF- INCOME TAX, NON-CORPORATE CIRCLE-6(1), CHENNAI. [PAN: AAUPS 7433 B ] ( * /APPELLANT) ( +,* /RESPONDENT) * - / APPELLANT BY : MR.S.SRIDHAR, ADV. +,* - /RESPONDENT BY : MR.V.SREENIVASAN, JCIT - /DATE OF HEARING : 15.12.2017 - /DATE OF PRONOUNCEMENT : 15.12.2017 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : MISCELLANEOUS PETITION NO.243/MDS/2017 FILED BY TH E ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO.3490/M DS/2016 DATED 05.06.2017 FOR THE AY 2012-13. 2. SHRI V. SREENIVASAN, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND SHRI S.SRIDHAR, ADV., REPRESENTED ON BEHALF OF THE ASSESSEE. MP NO.243/MDS/2017 (IN ITA NO.3490/MDS/2016) :- 2 -: 3. IT WAS SUBMITTED BY THE LD.AR THAT THE APPEAL OF THE ASSESSEE HAD BEEN DISMISSED IN LIMINE ON ACCOUNT OF THE DEFECTS. IT WAS A SUBMISSION THAT THE ASSESSEE HAS RECTIFIED THE DEFECTS. IT WA S A PRAYER THAT THE ORDER OF THIS TRIBUNAL MAY BE RECALLED AND THE APPEAL OF THE ASSESSEE MAY BE DISPOSED OFF ON MERITS. 4. IN REPLY, THE LD.DR VEHEMENTLY SUPPORTED THE ORD ER OF THIS TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. CONSI DERING THE FACT THAT THE ASSESSEE HAS RECTIFIED THE DEFECTS AND THE ORDE R OF THIS TRIBUNAL IN ITA NO.3490/MDS/2016 STANDS RECALLED AND THE APPEAL IS POSTED FOR REGULAR HEARING ON 21.02.2018 SUBJECT TO THE ASSESSEE PAYIN G A COST OF RS.1,000/- TO THE INCOME TAX DEPARTMENT UNDER THE HEAD OTHERS AND THE PROOF OF THE PAYMENT OF THE COST, SHALL BE SUBMITTED TO THE TRIBUNAL. 6. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED IN TERMS OF THE DIRECTIONS GIVEN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 15, 2017, AT CHENNAI. SD/- SD/- ( ) ( SANJAY ARORA ) /ACCOUNTANT MEMBER ( # ) (GEORGE MATHAN) ' /JUDICIAL MEMBER MP NO.243/MDS/2017 (IN ITA NO.3490/MDS/2016) :- 3 -: /CHENNAI, 3 /DATED: DECEMBER 15, 2017. TLN - +'45 65 /COPY TO: 1. * /APPELLANT 4. 7 /CIT 2. +,* /RESPONDENT 5. 5 +'' /DR 3. 7 ( ) /CIT(A) 6. # /GF