ITO, Coimbatore V. Shri V. Dhanapal, Coimbatore

MA 247/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2819 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 17-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 247/CHNY/2018 [IN I.T.A. NO. 2360/CHNY/2016] ASSESSMENT YEAR: 2009-10 THE INCOME TAX OFFICER, NON CORPORATE WARD 4(2), 63, RACE COURSE ROAD, COIMBATORE. VS. SHRI V. DHANAPAL, 408, RANGA GOUNDER STREET, 2 ND FLOOR, KANTHASAMY SHOPPING COMPLEX, COIMBATORE 641 001. [PAN: AFUPD5729C] (PETITIONER) (R ESPONDENT ) PETITIONER BY : SHRI AR.V. SREENIVASAN, JCIT RESPONDENT BY : NONE / DATE OF HEARING : 28.06.2019 /DATE OF PRONOUNCEMENT : 30.08.2019 / 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 IN I.T.A. NO.2360/CHNY/2016 DATED 04.09.2018 FOR THE ASSESSMENT YEAR 2009-10, WHICH WAS DISMISSED AS THE TAX EFFECT WAS LESS THAN .20 LAKHS. BY REFERRING TO THE CALCULATION GIVEN IN THE PETITION, THE LD. DR HAS SUBMITTED THAT THE NET TAX ARRIVED ON THE INCOME AS A RESULT OF THE ORDER GIVING EFFECT TO THE CIT(A) ORDER DATED M.P. NO. 247/CHNY/18 2 27.05.2016 AND NET TAX ARRIVED ON THE ASSESSED INCOME AS A RESULT OF THE ASSESSMENT UNDER SECTION 143(3) R.W.S. 147 OF THE ACT DATED 18.03.2015 IS .22,07,426/- [.22,26,254 .18,828/-] AND WOULD BE ABOVE THE MONETARY LIMIT IN FILING THE APPEAL BEFORE THE TRIBUNAL IN VIEW OF THE CBDT CIRCULAR DATED 11.07.2018. THUS, THE LD. DR PLEADED FOR RESTORATION OF THE REVENUES APPEAL FOR ADJUDICATION. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE LD. COUNSEL FOR THE ASSESSEE HAS FILED A PETITION FOR LEAVE OF ABSENCE AND PRAYED FOR DECIDING THE PETITION ON MERITS. ACCORDINGLY, WE PROCEEDED TO DECIDE THE MISCELLANEOUS PETITION ON MERITS AFTER HEARING THE LD. DR. 3. WE HAVE HEARD THE LD. DR, PERUSED THE ORDER OF THE TRIBUNAL AS WELL AS TAX COMPUTATION AND FIND THAT THE ASSESSED INCOME OF THE ASSESSEE AS PER ORDER UNDER SECTION 143(3) R.W.S. 147 OF THE ACT IS .68,66,400/- AND AFTER REDUCING THE GROSS TAX AS PER ORDER GIVING EFFECT TO CIT(A) ORDER, THE NET TAX ARRIVES AT .22,07,426/-, WHICH IS MORE THAN THE MONETARY LIMIT OF .20 LAKHS FOR FILING APPEAL BEFORE THE TRIBUNAL. THUS, THERE IS A MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL DATED 04.09.2018 AND ACCORDINGLY, WE RECALL THE ORDER OF THE TRIBUNAL AND POST THE APPEAL FOR HEARING ON 18.09.2019. THE REGISTRY IS DIRECTED TO ISSUE NOTICE TO THE PARTIES. M.P. NO. 247/CHNY/18 3 4. IN THE RESULT, THE M.P. FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON THE 30 TH AUGUST, 2019 AT CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 30.08.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.