Kavin Engineering and Services P Limited, Coimbatore V. DCIT Corporate Circle 2, Coimbatore

MA 250/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4703 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 24-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SUBASHRI
• Assessee Lawyers: S SRIDHAR
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !', $ '% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER && / M.P. NO.250/CHNY/2018 (IN I.T.A. NO.2234/CHNY/2018) ' (' / ASSESSMENT YEAR : 2014-15 M/S KAVIN ENGINEERING AND SERVICES PVT. LTD., MODULE 102, TIDEL PARK COIMBATORE LTD., VILANKURICHI ROAD, COIMBATORE 641 014. PAN : AACCK 3228 M V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2, RACE COURSE ROAD, COIMBATORE. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE *,+- / 0 / RESPONDENT BY : MS. M. SUBASHRI, JCIT 1 / 2$ / DATE OF HEARING : 15.03.2019 34( / 2$ / DATE OF PRONOUNCEMENT : 15.03.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION ON THE GROUND THAT TWO GROUNDS RAISED BY THE ASSESS EE AS GROUND NOS.3 AND 4 BEFORE THIS TRIBUNAL WERE NOT DISPOSED OF. 2 M.P. NO.250/CHNY/18 2. SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE , SUBMITTED THAT NON-DISPOSAL OF SPECIFIC GROUNDS RAISED BY THE ASSESSEE IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE I NCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 3. WE HEARD MS. M. SUBASHRI, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., AD MITTEDLY, THE SPECIFIC GROUNDS RAISED BY THE ASSESSEE AS GROUND N OS.3 AND 4 WERE NOT DISPOSED. 4. HAVING HEARD THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. DEPARTMENTAL REPRESENTATIVE, THIS TRIBUNAL IS OF TH E CONSIDERED OPINION THAT WHEN THE ASSESSEE HAS RAISED SPECIFIC GROUNDS BEFORE THIS TRIBUNAL, IT HAS TO BE DISPOSED OF. NON-DISPO SAL OF GROUNDS BEFORE THIS TRIBUNAL IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. THEREFORE, FOR THE PURPOSE OF DISPOSIN G OF GROUND NOS.3 AND 4 ALONE THE APPEAL OF THE ASSESSEE IS REOPENED. THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 22.04.2019. SINC E THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE P ARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARA TE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHAL L BE TREATED AS NOTICE OF HEARING FOR 22.04.2019. 3 M.P. NO.250/CHNY/18 5. IT IS MADE CLEAR THAT OTHER PART OF THE ORDER RE MAINS AS SUCH. 6. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 15 TH MARCH, 2019 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (S. JAYARAMAN) (N.R.S. GANE SAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 15 TH MARCH, 2019. KRI. / *27& 8&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. &: *2 /DR 6. ' ; /GF.