M/s. Yes & Yes Hitech Premier Homes Pvt. Ltd., Erode V. ITO, Erode

MA 259/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5074 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 16-12-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 02-09-2016
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA PAL
• Assessee Lawyers: S SRIDHAR ADOVATE

Judgement Text

, ' ' , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , # $ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER A ND SHRI. G. PAVAN KUMAR, JUDICIAL MEMBER M.P. NO S . 169 & 259 /MDS/2016 ( ./I.T.A. NO.22/MDS/2016) #% % / ASSESSMENT YEAR : 2012-13 M/S. YES & YES HITECH PREMIER HOMES INDIA PVT. LTD., 14A, SATHY ROAD, ERODE 638 004. [ PAN: AAACY 4148E] VS. THE INCOME TAX OFFICER, WARD 1(3), ERODE. ( / APPELLANT) ( /RESPONDENT) ( ) / APPELLANT BY : SHRI S. SRIDHAR, ADOVATE +,( ) /RESPONDENT BY : MR. SUPRIYA PAL, JCIT ) /DATE OF HEARING : 16 - 1 2 - 2016 ) /DATE OF PRONOUNCEMENT : 16 - 1 2 - 2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER: THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF H EARING HAS NOT PRESSED THE MA. NO. 169/2016 IN ITA NO. 22/MDS/2016 AND MADE EN DORSEMENT IN THE PETITION AND IS TREATED AS DISMISSED. NOW WE TAKE UP THE MISCELLAN EOUS PETITION NO. 259/2016IS FILED SEEKING RECALL OF ORDER OF THE TRIBUNAL IN ITA NO 2 2/MDS/2016 DATED 31.05.2016 OF M.P. NO.169 & 259/MDS/2016 :- 2 -: ASSESSEE APPEAL AS THE REVENUE ALSO FILED APPEAL FO R SAID ASSESSMENT YEAR ITA NO. 351/CHY/2016. 2. THE LD. AR OF THE ASSESSEE REQUESTED FOR CLUBBIN G OF APPEALS AND TO BE DISPOSED OFF BY COMMON ORDER. THE LD. DR OF THE RE VENUE HAS NO KNOWLEDGE OF THE REVENUE APPEAL AT THE TIME OF HEARING ON 10.03.2016 . 3. WE HEARD BOTH THE PARTIES AND CONSIDERED THE PET ITION AND FOUND THAT IT IS SETTLED LAW THAT WHEN THERE IS A CROSS APPEAL, BOTH APPEALS ARE TO BE CLUBBED AND HEARD TOGETHER AND DISPOSED OFF BY A COMMON ORDER. FURTH ER, THE LD. AR SUBMITTED THAT THE REVENUE'S APPEAL ITA NO. 351/CHY/2016 IS POSTED FOR HEARING ON 28.12.2016. HENCE, WE IN THE INTEREST OF THE JUSTICE, RECALL THE ORDER OF THE TRIBUNAL DATED 31.05.2016 IN ITA NO. 22/MDS/2016 AND DIRECT THE REGISTRY TO CLUB BOT H THE APPEALS ITA NO. 22/MDS/2016 AND ITA NO. 351/CHY/2016 AND POST FOR HEARING ON 28 .12.2016. 4. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE ASSESSEE MA NO. 259/MDS/2016 IS ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 16TH DAY OF DECEMBE R, 2016 AT CHENNAI. /CHENNAI, 0 /DATED: 16TH DECEMBER, 2016. JPV ) +#23 43 /COPY TO: 1. ( /APPELLANT 2. +,( /RESPONDENT 3. 5 ( )/CIT(A) 4. 5 /CIT 5. 3 +## /DR 6. % /GF SD/ - ( ) (CHANDRA POOJARI) /ACCOUNTANT MEMBER SD/ - ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER