ITO, CHENNAI V. Lalith Sharma, CHENNAI

MA 248/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4148 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 18-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S GAYATHRI
• Keywords: Rectification of order; Bonafide belief

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH, CHENNAI . , , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.248/CHNY/2018 IN I.T.A.NO.536/CHNY/2017 (ASSESSMENT YEAR: 2011-12) THE INCOME TAX OFFICER, BUSINESS WARD XI(2), CHENNAI. VS SHRI LALITH SHARMA, NO.933, TVS COLONY, I FLOOR, ANNA NAGAR WEST EXTN., CHENNAI 600 101. PAN: ABHPL9099A ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI AR.V. SREENIVASAN, JCIT /RESPONDENT BY : MS. S. GAYATHRI, ADVOCATE /DATE OF HEARING : 10.05.2019 /DATE OF PRONOUNCEMENT : 10.05.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS MISCELLANEOUS PETITIONS IS FILED BY THE REVENUE PRAYING FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO. 536/CHNY/2017 DATED 26.07.2018. 2. AT THE OUTSET THE LD.DR SUBMITTED BEFORE US THAT THE TRIBUNAL UNDER THE BONAFIDE BELIEF THAT THE LD.CIT(A) HAD DECIDED THE PENALTY APPEAL BEFORE DECIDING THE QUANTUM APPEAL, REMITTED THE MATTER BACK TO THE FILE OF LD.CIT(A) WITH DIRECTIONS TO DECIDE THE PENALTY APPEAL AFTER ADJUDICATING THE QUANTUM APPEAL. HOWEVER THE FACT WAS THAT THE ASSESSEE HAD FILED THE QUANTUM APPEAL BEFORE THE LD.CIT(A) ONLY AFTER THE PENALTY APPEAL WAS DISPOSED BY THE LD.CIT(A). IT WAS THEREFORE 2 MP NO .248 /CHNY/ 2018 PLEADED THAT MISTAKE HAS CREPT INTO THE ORDER OF THE TRIBUNAL BECAUSE THE DECISION OF THE TRIBUNAL WAS BASED ON WRONG APPRECIATION OF FACTS. HENCE IT WAS PLEADED TO RECALL THE ORDER OF THE TRIBUNAL AND DECIDE THE PENALTY APPEAL ON MERITS. THE LD.AR COULD NOT CONFRONT TO THE SUBMISSION MADE BY THE LD.DR. 3. AFTER HEARING BOTH SIDES, THOUGH WE FIND SOME MERIT IN THE SUBMISSION MADE BY THE LD.DR, YET WE ARE OF THE CONSIDERED VIEW THAT, IF THE PENALTY APPEAL HAS TO BE ADJUDICATED ON MERITS, THEN IT CAN BE DONE SO ONLY AFTER THE DISPOSAL OF THE QUANTUM APPEAL ON MERITS. THEREFORE IN THE INTEREST OF JUSTICE, CONSIDERING THE FACTS AND CIRCUMSTANCE OF THE CASE, WE DO NOT FIND ANY MISTAKE IN THE ORDER OF THE TRIBUNAL WHICH IS TO BE RECTIFIED BECAUSE THE ASSESSEE THOUGH WITH DELAY HAS FILED QUANTUM APPEAL AFTER THE PENALTY APPEAL IS DISPOSED OFF. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2019 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 10 TH MAY, 2019 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.