ITO Non Corporate Ward 6(3), CHENNAI V. Usha Devi, CHENNAI

MA 278/CHNY/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3547 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-07-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 10-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 278/Chny/2019 [In I.T.A. No.2637/Chny/2018] Assessment Year: 2010-11 The Income Tax Officer, Non Corporate Ward 6(3), Chennai 600 006. Vs. Smt. Usha Devi, No. 119, Audiappa Naicken Street, Sowcarpet, Chennai 600 079. [PAN:AAFPJ8304D] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.P. No. 279/Chny/2019 [In I.T.A. No.2638/Chny/2018] Assessment Year: 2013-14 The Income Tax Officer, Non Corporate Ward 5(2), Chennai 600 006. Vs. Smt. Nirmala Devi Suresh Kumar, No. 41, Narayana Mudali Street, Sowcarpet, Chennai 600 079. [PAN: AASPS4466N] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.P. No. 280/Chny/2019 [In I.T.A. No.2642/Chny/2018] Assessment Year: 2010-11 The Income Tax Officer, Non Corporate Ward 6(3), Chennai 600 006. Vs. Smt. Sushila Devi, No. 119, Audiappa Naicken Street, Sowcarpet, Chennai 600 079. [PAN: ABFPK0618Q] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.P. No. 281/Chny/2019 [In I.T.A. No.2643/Chny/2018] Assessment Year: 2010-11 The Income Tax Officer, Non Corporate Ward 6(3), Chennai 600 006. Vs. Shri Sandeep Kumar, No. 91, Narayana Mudali Street, Sowcarpet, Chennai 600 079. [PAN:BFNPS5811Q] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.P. Nos.278-285/Chny/19 2 M.P. No. 282/Chny/2019 [In I.T.A. No.2644/Chny/2018] Assessment Year: 2012-13 The Income Tax Officer, Non Corporate Ward 5(2), Chennai 600 006. Vs. Smt. Manjudevi Nathmal, No. 41, Narayana Mudali Street, Sowcarpet, Chennai 600 079. [PAN: AADPN2578H] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.P. No. 283/Chny/2019 [In I.T.A. No.2645/Chny/2018] Assessment Year: 2010-11 The Income Tax Officer, Non Corporate Ward 5(2), Chennai 600 006. Vs. Smt. Nita Devi, No. 75/68, 1 st Floor, Arihant Residency, Sydenhams Road, Periamet, Chennai 600 003 [PAN:AEYPN7438K (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.P. No. 284/Chny/2019 [In I.T.A. No.2647/Chny/2018] Assessment Year: 2012-13 The Income Tax Officer, Non Corporate Ward 5(2), Chennai 600 006. Vs. Shri Jugrajji Nathmal, No. 41, Narayana Mudali Street, Sowcarpet, Chennai 600 079. [PAN: AADPN2577J] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.P. No. 285/Chny/2019 [In I.T.A. No.2648/Chny/2018] Assessment Year: 2013-14 The Income Tax Officer, Non Corporate Ward 5(2), Chennai 600 006. Vs. Smt. Leela Devi, No. 47, Narayana Mudali Street, Sowcarpet, Chennai 600 079. [PAN: AABPL6989Q] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Shrenik Chordia, C.A. ŮȑथŎ की ओर से/Respondent by : Shri Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 15.07.2022 घोषणा की तारीख /Date of Pronouncement : 15.07.2022 आदेश /O R D E R M.P. Nos.278-285/Chny/19 3 PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petitions pertaining to various assessees, the Revenue seeks to recall the order passed by the Tribunal in assessees’ appeals in ITA No. 2637, 2638, 2642, 2643, 2644, 2645,2647 & 2648/Chny/2018, vide common order dated 07.06.2019 for the assessment year stated hereinabove. The ld. DR relied on the petitions and submitted that the appeals filed by the assessees have been set aside to the file of the Assessing Officer for reconsideration is a mistake apparent on record by stating that the same Bench while disposing a case of the same facts, in the month of June, 2019, has dismissed the assessee’s appeal relying on the jurisdictional High Court order in the case of Ms. Tharakumari, which was delivered in February, 2019 and pleaded for recalling the order of the Tribunal dated 07.06.2019 for fresh adjudication. 2. On the other hand, the ld. Counsel for the assessee has submitted that the Department has not filed the case law during the course of appeal proceedings and supported the order passed by the Tribunal. 3. We have heard both the sides, perused the petitions as well as order passed by the Tribunal dated 07.06.2019 and find that by relying M.P. Nos.278-285/Chny/19 4 upon the decision of the Tribunal in the case of Kanhaiyalal & Sons (HUF) v. ITO in I.T.A. No. 1849/Chny/2018, the identical issue, which was subject matter in appeal has been remitted back to the file of the Assessing officer for fresh consideration. The case law now relying upon by the Revenue in the petition was not brought to the notice of the Bench during the course of appeal proceedings as the ld. DR has placed reliance on the orders of the authorities below. Thus, we find no infirmity in the order passed by the Tribunal. 4. In the result, all the miscellaneous petitions filed by the Revenue are dismissed. Order pronounced on 15 th July, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 15.07.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.