ITO NON CORPORATE WARD 6(3), CHENNAI V. SHREYANS BADOLA, CHENNAI

MA 277/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6336 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 11-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: U DEEPAK KUMAR
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.P.NO.277/CHNY/2019 (IN I . T . A NO. 30 4 3 /CHNY/20 18 ) ASSESSMENT YEAR: 201 4 - 20 1 5 THE INCOME TAX OFFICER, NON - CORPORATE WARD 6(3), CHENNAI 600 034. VS. SHRI SHREYANS BADOLA, AADINATH COMPLEX, 3 RD FLOOR, NO.228 (OLD NO.124) N.S.C. BOSE ROAD, SUIT NO. 20 , S O WCARPET, CHENNAI 600 001 . [PAN: AAJPB 1266C] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. SURESH PERIASAMY, JCIT /RESPONDENT BY : MR. U . DEEPAK KUMAR, C.A. / DATE OF HEARING : 07 .0 4 .2021 / DATE OF PRON OUNCEMENT : 07.04 .2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS PETITION FILED BY THE DEPARTMENT SEEKING OF RECALLING OF THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 3043/CHNY/2018 DATED 5 TH JULY, 2019. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE TRIBUNAL IN SOME OTHER CASE HAD DISMISSED THE APPEAL OF THE A SSESSEE IN RESPECT OF A SIMILAR ISSUE. M.P. NO . 277 /CHNY/20 19 : - 2 - : IN THE PRESENT CASE , THE TRIBUNAL HAD REMITTED THE MATTER BACK TO THE ASSESSING OFFICER AND THERE FORE THERE IS A MISTAKE APPARENT ON RECORD AND THE SAME MAY BE RECALLED. 3 . WE HAVE HEARD BOTH THE SIDES AND HAVE GONE THROUGH THE ORDER DATED 5 TH JULY, 2019 . W E FIND THAT BASED ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE TRIBUNAL HAS DIRECTED THE A SSESSING OFFICER TO DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. WE FIND THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL. 4. THUS, THIS MISCELLANEOUS PETITION FILED BY THE DEPARTMENT IS DESERVED TO BE DISMISSED AND ACCORDINGLY DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION IN M. P . NO.2 77 /CHNY/2019 FILED BY THE DEPARTMENT IS DISMISSED. 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. / C IT 5. / DR 6. / GF M.P. NO . 277 /CHNY/20 19 : - 3 - :