ACIT, CHENNAI V. Dr.P.Ravichandran, CHENNAI

MA 270/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5741 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 13-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . , ' , % & BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER MISCELLANEOUS PETITION NO. 270 /MDS/20 17 (IN ITA NO.2923/MDS/2017) %' ' /ASSESSMENT YEAR: 2008-09 THE ASST. COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE-1(3), 46, M.G.ROAD, NUNGAMBAKKAM, CHENNAI-600 034. VS. DR.P.RAVICHANDRAN, NO.3, OLD NO.2, SECOND LINK STREET, RAGHAVA REDDY COLONY, CHENNAI-600 083. [PAN: AAHPR 0455 M ] ( ( /APPELLANT) ( )*( /RESPONDENT) DEPARTMENT BY : MR.ARV.SREENIVASAN, JCIT ASSESSEE BY : MR.G.BASKAR, ADV. , /DATE OF HEARING : 02.02.2018 , /DATE OF PRONOUNCEMENT : 02.02.2018 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : MP NO.270/MDS/2017 IS A MISCELLANEOUS PETITION FIL ED BY THE REVENUE IN ITA NO.2923/MDS/2017 FOR THE AY 2008-09. 2. SHRI ARV.SREENIVASAN, JCIT, REPRESENTED ON BEHAL F OF THE REVENUE AND SHRI G.BASKAR, ADV., REPRESENTED ON BEHALF OF T HE ASSESSEE. MP NO.270/MDS/2017 (IN ITA NO.2923/MDS/2017) :- 2 -: 3. IT WAS SUBMITTED BY THE LD.DR THAT FOR THE AY 20 08-09, THE PENALTY HAS BEEN LEVIED U/S.271AAA ITSELF AND CONSEQUENTLY, THE SAME WAS LIABLE TO BE UPHELD. 4. IN REPLY, THE LD.AR SUBMITTED THAT THE ISSUE HAD BEEN RESTORED TO THE FILE OF THE LD.CIT(A) FOR RE-ADJUDICATION AND C ONSEQUENTLY, THERE WAS NO ERROR IN THE ORDER OF THE TRIBUNAL, WHICH CALLS FOR ANY INTERFERENCE OR RECTIFICATION. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. A PERUSAL OF PARA NO.10 OF THE ORDER OF THE TRIB UNAL CLEARLY SHOWS THAT THE DISPUTED ISSUE HAS BEEN RESTORED TO THE FI LE OF THE LD.CIT(A) FOR RE-ADJUDICATION. THIS BEING SO, THERE IS NO SPECIF IC ERROR POINTED OUT IN THE ORDER OF THE TRIBUNAL, WHICH CALLS FOR ANY RECTIFIC ATION. 7. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 02, 2018, AT CHENNAI. SD/- SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER ( ' ) (GEORGE MATHAN) % /JUDICIAL MEMBER MP NO.270/MDS/2017 (IN ITA NO.2923/MDS/2017) :- 3 -: /CHENNAI, 1 /DATED: FEBRUARY 02, 2018. TLN , )%23 43 /COPY TO: 1. ( /APPELLANT 4. 5 /CIT 2. )*( /RESPONDENT 5. 3 )%% /DR 3. 5 ( ) /CIT(A) 6. ' /GF