ITO, Tirunelveli V. T.S.Thivuvudaiyan Mudaliar Ninaivu Arakkattalai, Tirunelveli

MA 27/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4223 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 08-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH IRS
• Keywords: Depreciation
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . ! , ' # BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBE R AND SHRI. G. PAVAN KUMAR, JUDICIAL MEMBER M. P.NOS.27, 28 & 29/MDS/2016 (IN ITA NOS.3111, 3112 & 3113/MDS/2014) ' $ %$ / ASSESSMENT YEARS : 2005-06, 2006-07 & 2007-08 THE INCOME TAX OFFICER, WARD I(1) TIRUNELVELI. VS. T.S. THIRUVUDAIYAN MUDALIYAR NINAIVU ARAKKATTALIA, NO.2, DEVIPATINAM STREET, SANKARANKOIL 627 756. TIRUNELVELI DIST. (PAN NO.AABTT 1548H) PETITIONER (RESPONDENT) PETITIONER BY : SHRI. A.V. SREEKANTH, IRS, JCIT RESPONDENT BY : NONE ! & ' / DATE OF HEARING : 01.04.2016 (% & ' / DATE OF PRONOUNCEMENT : 06.04.2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THE REVENUE HAS FILED MISCELLANEOUS PETITIONS FOR THE MISTAKE CREPT IN COMMON ORDER OF THE TRIBUNAL IN IT A NOS.3111, 3112 & 3113/MDS/2014, DATED 31.08.2015. M.P.NOS.27 TO 29/2016 (IN ITA NOS 3111 TO 3113/2014) :- 2 -: 2. THE REVENUE FOR THE ASSESSMENT YEARS 2005-06, 200 6-07 & 2007-08 HAS FILED MISCELLANEOUS PETITIONS FOR CORRE CTION IN ASSESSMENT YEARS AND THE FACTS OF THE CASE ARE AS UNDER:- THE ASSESSEE IS ASSESSED TO INCOME TAX BY INCOME T AX OFFICER, WARD I(1), TIRUNELVELI FOR THE ABOVE ASSES SMENT YEARS. AGAINST THE ORDER UNDER SECTION 143(3) R.W.S. 147, OF THE I NCOME TAX ACT DATED 26.06.2009 FILED AN APPEAL BEFORE THE COMMISS IONER OF INCOME TAX (APPEALS)-I, MADURAI. THE LD.CIT(A) HAS DISMIS SED THE APPEAL OF THE ASSESSEE VIDE ITA NO.60, 109 & 110/09-10, DA TED 15.10.2014. AGAINST THE ORDER OF CIT(A), THE ASSESSEE HAS ASSA ILED APPEALS BEFORE THE TRIBUNAL IN ITA NOS.311, 3112 & 3113/MDS/2014. 3. THE APPEALS WERE HEARD BY THE TRIBUNAL AND COMMON ORDER WAS PASSED PARTLY ALLOWING THE ASSESSEE APPEALS VID E ORDER DATED 31.08.2015. NOW, THE REVENUE HAS FILED MISCELLANEO US PETITION TO RECTIFY THE MISTAKE PRINTED IN THE ORDER AS ASSESSM ENT YEARS 2005-06 AND 2006-07 IN RESPECT OF DEPRECATION ISSUE INSTEA D OF CORRECT ASSESSMENT YEARS 2006-07 & 2007-08. WHEN THE MATTE R HAS COME UP FOR HEARING TODAY, THE LD. DEPARTMENTAL REPRESENTAT IVE HAS SUBMITTED THAT MISCELLANEOUS PETITIONS ARE FILED TO CHANGE T HE ASSESSMENT YEARS FROM 2005-06 & 2006-07 TO 2006-07 & 2007-08 IN RESP ECT OF M.P.NOS.27 TO 29/2016 (IN ITA NOS 3111 TO 3113/2014) :- 3 -: DEPRECATION AND REQUESTED THE TRIBUNAL TO PASS THE ORDERS ACCORDINGLY. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE 5. AFTER HEARING THE SUBMISSIONS OF LD. DEPARTMENTAL REPRESENTATIVE. WE FIND THERE IS TYPOGRAPHICAL MISTAKE IN PRINTING OF ASSESSMENT YEARS AND WE NOW CORRECT THE MISTAKE BY SUBSTITUTING THE ASSESSMENT YEARS FROM 2005-06 AND 2006-07 TO 2006-0 7 AND 2007-08 FOR DEPRECIATION ISSUE AND PASS THE ORDER ACCORDIN GLY. 6. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE DEPARTMENT ARE ALLOWED. ORDER PRONOUNCED ON WEDNESDAY, THE 6TH APRIL OF 2 016, AT CHENNAI. SD/- SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER ( . ) (G. PAVAN KUMAR) / JUDICIAL MEMBER / CHENNAI ) / DATED: 06.04.2016 KV * & ,''-. /.%' / COPY TO: 1 . PETITIONER 4. CIT 2 RESPONDENT 5. DR 3. CIT(A) 6. GF M.P.NOS.27 TO 29/2016 (IN ITA NOS 3111 TO 3113/2014) :- 4 -: