Kochi Cherikal Mohanan, CHENNAI V. ITO Corporate Ward 3(3), CHENNAI

MA 269/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6337 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 23-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: R VISWANATHAN
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.P.NO.2 69 /CHNY/2019 (IN I . T . A NO. 2341 /CHNY/20 18 ) ASSESSMENT YEAR: 201 1 20 1 2 & I.T.A. NO.2341/CHNY/2018 MR. KOCHI CHERIKAL MOHANAN, NO.3/55, VETERAN LANE, PALLAVARAM, CHENNAI 600 043 [PAN: AAIPM 4795N] VS. THE INCOME TAX OFFICER,3(3) CO RPORATE WARD 3, CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. R. VISWANATHAN, C.A. /RESPONDENT BY : MR. G. JOHNSON, ADDL. CIT / DATE OF HEARING : 07 .0 4 .2021 / DATE OF PRONOU NCEMENT : 07.04 .2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSESSEE TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN IN I.T.A. NO.2341/CHNY/2018 DATED 7 TH AUGUST, 2019. 2 . THE LEARNED COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT THIS APPEAL WAS DISMISSED ON THE GROUND THAT SOME OF THE OBJECTIONS RAISED BY THE M.P. NO . 269 /CHNY/20 19 : - 2 - : REGISTRY WERE NOT RECTIFIED. THE LEARNED COUNSEL FOR THE ASSESSEE HAD ALSO SUBMITTED THAT SUBSEQUENT TO THE PASSING OF THE ORDER, THE OBJECTIONS RAISED BY THE REGISTRY WERE RECTIFIED AND A MISCELLANEOUS APPLICATION WAS FILED ON 09.10.2019 TO RECALL THE ORDER. HE FURTHER SUBMITTED THAT THE ASSESSEE HAS ALREADY OPTED FOR THE VIVAD - SE - VISHWAS SCHEME AND THAT THE ENTIRE TAXES WERE PAID AND FORM NO.3 & 4 WAS ALSO RECEIVED. 3 . WE HAVE HEARD BOTH THE SIDES AND WE FIND THAT THE TRIBUNAL HAS DISMISSED THE APPEAL VIDE ORDER DATED 7 TH AUG UST, 2019 ON THE GROUND THAT THE OBJECTIONS RAISED BY THE REGISTRY WAS NOT CARRIED OUT. SUBSEQUENTLY, THE ASSESSEE HAS CARRIED OUT ALL THE OBJECTIONS RAISED BY THE REGISTRY IN THE MISCELLANEOUS PETITION FILED. WE FIND THAT IT IS A FIT CASE TO RECALL THE ORDER. ACCORDINGLY, THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.2341/CHNY/2018 DATED 7 TH AUGUST, 2019 IS RECALLED. 4 . AS FAR AS THE MERITS OF THE CASE IS CONCERNED, THE ASSESSEE HAS ALREADY OPTED FOR THE VIVAD - SE - VISHWAS SCHEME AND THE DEPARTMENT HAS ALREADY ISSUED FORM NO.3 AND THE ASSESSEE HAS ALREADY PAID ALL THE TAXES TOO . THEREFORE, THERE IS NOTHING REMAINING TO ADJUDICATE ON MERITS. 5 . I N VIEW OF THE ABOVE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN . HOWEVER, IT IS OPEN TO THE ASSESSEE TO APPROACH THE TRIBUNAL BY FILING THE NECESSARY APPLICATION, IN CASE ANY INJUSTICE IS CAUSED TO THE M.P. NO . 269 /CHNY/20 19 : - 3 - : ASSESSEE IN RESPECT OF THE SETTLEMENT OF DISPUTE RELATING TO THE VIVAD - SE - VISHWAS SCHEME 2020. 6 . IN THE RESULT, THE MISCELLANEOUS PETITION IN M. P . NO.2 69 /CHNY/2019 FILED BY THE A SSESSEE IS ALLOWED AND THE APPEAL FILED BY THE ASSESSEE IN I.T.A. NO.2341/CHNY/2018 IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL , 2021 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 7 TH APRIL , 2021 IA , SR. PS / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR 6. / GF