ITO NON CORP WARD 15 (3), CHENNAI V. SMT. MAYURI ATUL SHAH, CHENNAI

MA 253/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2820 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 13-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Keywords: Audit objection; Tax effect
• Section: 147

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 253/CHNY/2018 [IN I.T.A. NO. 453/CHNY/2018] ASSESSMENT YEAR: 2009-10 THE INCOME TAX OFFICER, NON CORPORATE WARD 15(3), CHENNAI 600 034. VS. SMT. MAYURI ATUL SHAH, FLAT NO. 802, BUILDING F, WATERFRONT CONDOMINIUM, BEHIND NITTRO GYM, KALYANINAGAR, PUNE 411 006. [PAN:AACPA1988P] (PETITIONER) (R ESPONDENT ) PETITIONER BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT RESPONDENT BY : SHRI VILESH DALYA, C.A. / DATE OF HEARING : 19.07.2019 /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.453/CHNY/2018 DATED 23.07.2018 FOR THE ASSESSMENT YEAR 2009-10, WHICH WAS DISMISSED AS THE TAX EFFECT WAS LESS THAN .20 LAKHS. BY REFERRING TO THE PETITION, THE LD. DR HAS SUBMITTED THAT THE APPEAL OF THE REVENUE WAS DISMISSED ON THE GROUND THAT THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE CBDT. IT WAS FURTHER SUBMISSION THAT THE ISSUE RAISED IN THE APPEAL OF THE M.P. NO. 253/CHNY/18 2 REVENUE WAS ARISING OUT OF RAP OBJECTION, WHICH WAS ACCEPTED BY THE DEPARTMENT, THE LD. DR HAS PLEADED THAT THE ABOVE ORDER OF THE TRIBUNAL DATED 23.07.2016 MAY BE RECALLED AND DECIDED THE ISSUE ON MERITS. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS NOT SERIOUSLY OBJECTED TO THE ABOVE SUBMISSIONS OF THE LD. DR. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE ORDER OF THE TRIBUNAL AS WELL AS APPROVAL ACCORDED BY THE LD. PCIT FOR FILING THE APPEAL BEFORE THE TRIBUNAL. ADMITTEDLY, DURING THE COURSE OF APPELLATE PROCEEDINGS, THE ASSESSEE HAS CHALLENGED BEFORE THE LD. CIT(A) THAT THE ASSESSMENT CANNOT BE REOPENED UNDER SECTION 147 OF THE ACT ON THE BASIS OF REVENUE AUDIT OBJECTION. BEFORE FILING APPEAL BY THE REVENUE AGAINST APPELLATE ORDER, THE LD. PCIT HAS APPROVED FOR FILING APPEAL BEFORE THE TRIBUNAL ON THE GROUND THAT NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS OF .10.00 LAKHS AS SPECIFIED IN CBDT CIRCULAR NO. 21/2015 DATED 21.10.2015, THE APPEAL CAN BE PREFERRED WHERE THE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT. MOREOVER, IN THE GROUNDS OF APPEAL OF THE REVENUE AT PARA 2.6, THE SPECIFIC GROUND RAISED IS REPRODUCED AS UNDER: THE ABOVE MONETARY LIMIT SPECIFIED IN PARA 3 VIDE CIRCULAR NO. 21/2015 DATED 10.12.2015 SHALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CONTINUE TO BE GOVERNED BY RELEVANT PROVISIONS OF STATUTE & RULES M.P. NO. 253/CHNY/18 3 4. UNDER THE ABOVE FACTS AND CIRCUMSTANCES, WE FIND THAT THERE IS A MISTAKE APPARENT ON THE ORDER PASSED BY THE TRIBUNAL DATED 23.07.2018 IN DISMISSING THE APPEAL ON LESS TAX EFFECT. ACCORDINGLY, WE RECALL THE ORDER PASSED BY THE TRIBUNAL AND DIRECT THE REGISTRY TO POST THE APPEAL ON REGULAR COURSE FOR ADJUDICATION ON MERITS. 5. 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.