P.Ganesan, Sivakasi V. DCIT, Madurai

MA 27/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3178 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ! # % & , ' ! ( BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MISCELLANEOUS PETITIO N NO.27/ MDS/2015 (IN ITA.NO.2012/MDS/2013 ) (ASSESSMENT YEAR: 2009-10) MR. P.GANESAN, 74, VELAYUTHAM ROAD, SIVAKASI-626 123. VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-III, MADURAI PAN: ABYPG3315R ( PETITIONER ) RESPONDENT) APPLICANT BY : MR. V.RAJASEKARAN, C.A. RESPONDENT BY : MR. A.V.SREEKANTH, JCIT / DATE OF HEARING : 26 TH JUNE, 2015 / DATE OF PRONOUNCEMENT : 8 TH JULY, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSE E STATING THAT THERE IS A FACTUAL AND TYPOGRAPHICAL E RROR IN THE ORDER PASSED BY THIS TRIBUNAL IN PAGE 12 AT THE E ND OF PARA 10 OF THE ORDER DATED 27 TH FEBRUARY, 2014, WHEREIN THE TRIBUNAL HELD AS UNDER:- IN ANY EVENT, WE DIRECT THE ASSESSING OFFICER TO VERIFY THE ENTRIES MADE BY THE ASSESSEE AND IF THE ASSESSE E REVERSES SUCH ENTRIES AS HE SUBMITS, THE ADDITION B E DELETED. FOR THIS LIMITED PURPOSE, WE RESTORE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER. M.P.NO.27/MDS/2015 2 2. REFERRING TO THE ABOVE OBSERVATIONS OF THE TRIBU NAL, THE AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE SUBMITS THAT THE TRIBUNAL DIRECTED THE ASSESSING OFFICER TO VERIFY T HE ENTRIES MADE BY THE ASSESSEE AND IF THE ASSESSEE REVERSES S UCH ENTRIES, AS HE SUBMITS, ADDITION BE DELETED. HE SU BMITS THAT ENTRIES WERE NOT MADE BY THE ASSESSEE IN HIS OWN AC COUNTS AND THE ENTRIES WERE IN FACT MADE IN ASSESSEES GRO UP CONCERN M/S. SONI FIREWORKS PVT. LTD. THEREFORE, T HERE IS A FACTUAL ERROR WHICH NEEDS TO BE RECTIFIED. 3. DEPARTMENTAL REPRESENTATIVE HAS NO SERIOUS OBJEC TION FOR RECTIFYING THE FACTUAL ERROR. 4. HEARD BOTH SIDES. PERUSED THE ORDER OF THIS TRIB UNAL DATED 27.02.2014. THE TRIBUNAL AT THE END OF PARA 10 AT PAGE 12 OF THE ORDER DATED 27.02.2014 DIRECTED TH E ASSESSING OFFICER AS UNDER:- IN ANY EVENT, WE DIRECT THE ASSESSING OFFICER TO VERIFY THE ENTRIES MADE BY THE ASSESSEE AND IF THE ASSESSEE REVERSES SUCH ENTRIES AS HE SUBMITS, THE ADDITION BE DELETED. FOR THIS LIMITED PURPOSE, WE RESTORE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER. M.P.NO.27/MDS/2015 3 5. CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND ON GOING THROUGH THE ORDER OF THIS TRIBUNAL, WE NOTICE THAT THERE IS A MISTAKE APPARENT ON RECORD IN THE ABOVE SAID PORTION OF THE ORDER WHICH SHOULD BE MODIFIED AND SHALL BE RE AD AS UNDER :- IN ANY EVENT, WE DIRECT THE ASSESSING OFFICER TO VERIFY THE ENTRIES MADE BY THE ASSESSEE IN THE ASSESSEES GROUP CONCERN M/S. SONY FIREWORKS PVT. LTD. REVERSES SUCH ENTRIES, AS HE SUBMITS, THE ADDITION BE DELETED. FOR THIS LIMITED PURPOSE, WE RESTORE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER. 6. THE MISCELLANEOUS PETITION OF THE ASSESSEE IS AL LOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JULY, 2015.. SD/- SD/- ( . ) ( # &' ( ) ( A. MOHAN ALANKAMONY ) ( CHALLA NAGENDRA P RASAD ) * / ACCOUNTANT MEMBER &, * / JUDICIAL MEMBER & /CHENNAI, . /DATED, 8 TH JULY, 2015 SOMU (,12 42 /COPY TO: 1. APPLICANT 2. (57 /RESPONDENT 3. 8 () /CIT(A) 4. 8 /CIT 5. 2 (,,; /DR 6. > /GF .