ITO, Pollachi V. Shri R.M. Senthilvadivel, Pollachi

MA 307/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5659 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 26-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A, CHENNAI , . , # BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER, AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER $%$% / M.P. NOS.306 & 307/MDS/2017 (ARISING IN I.T.A. NOS.2782 & 3052/MDS/2016) %& / ASSESSMENT YEARS : 2011-12 & 2009-10 THE INCOME TAX OFFICER, WARD-1, 30, VENKATESA COLONY, POLLACHI 642 001. VS. SHRI R.M. SENTHIL VADIVEL, 4/22, RAMANATHAPURAM, MANNUR (P.O), POLLACHI 642 109. PAN: CFJPS8357A ( /APPLICANT ) ( / RESPONDENT ) ' ( /PETITIONER BY : SHRI B. SAGADEVAN, JCIT '*+ ( / RESPONDENT BY : NONE , %-(-. / DATE OF HEARING : 12.01.2018 /& -(-. / DATE OF PRONOUNCEMENT : 12.01.2018 /O R D E R PER MOHAN ALANKAMONY, A.M : THESE MISCELLANEOUS PETITIONS ARE FILED BY THE REVE NUE PRAYING FOR RECTIFICATION OF THE MISTAKE THAT IS APPARENT ON RE CORD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA NO.2782 & 3052/ MDS/2016 DATED 28.04.2017 FOR THE ASSESSMENT YEARS 2011-12 & 2009 -10. 2 M.P NOS.306& 307/MDS/2017 2. AT THE OUTSET, THE LD.DR SUBMITTED THAT IN PAR A 7 OF THE ORDER OF THE TRIBUNAL DATED 28.04.2017 IN ITA NOS.2782 & 305 2/MDS/2016, IN THE FIRST SENTENCE SIMILARLY, THE REVENUE HAS FILED AN APPEAL IN ITA NO.2782/MDS/2016 FOR THE ASSESSMENT YEAR 2012-13 WH ICH ARE INTERLINKED. THE ASSESSMENT YEAR WAS WRONGLY MENTIONED AS 2012-1 3 INSTEAD OF 2011-12. IT WAS THEREFORE REQUESTED THA T THE ORDER OF THE TRIBUNAL MAY BE RECALLED FOR RECTIFYING THE MISTAKE CITED HEREIN ABOVE WHICH IS APPARENT ON RECORD. THE LD.AR FAILED TO AP PEAR BEFORE THE BENCH AT THE TIME OF HEARING, HOWEVER CONSIDERING T HE GENUINE PRAYER OF THE LD.DR THE BENCH PROCEEDED TO HEAR THE MATTER ON MERIT. 3. AFTER PERUSING THE ISSUE, WE FIND THE SUBMISSION OF LD.DR TO HAVE MERIT. THE APPEAL OF THE ASSESSEE WAS FOR THE ASSES SMENT YEAR 2011-12 AND 2009-10 IN ITA NOS.2782 & 3052/MDS/2016 RESPECT IVELY. THEREFORE IN THE FIRST SENTENCE IN PARA NO.7 OF THE ORDER OF THE TRIBUNAL DATED 28.04.2017, ITA NO.2782/MDS/2016 OUGHT TO HAVE BEEN REFERRED AS FOR THE ASSESSMENT YEAR 2011-12 INSTEAD OF 2012-13. TH EREFORE WE HEREBY HOLD THAT THE ABOVE REFERRED SENTENCE IN PARA NO.7 SHALL BE READ AS FOLLOWS:- 3 M.P NOS.306& 307/MDS/2017 7. SIMILARLY, THE REVENUE HAS FILED AN APPEAL IN ITA NO.2782/MDS/2016 FOR THE ASSESSMENT YEAR 2011-12 WH ICH ARE INTERLINKED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS PETITIONS OF THE REVENUE ARE ALLOWED AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY, 2018 AT CHENNAI SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED 12 TH ,JANUARY, 2018 RSR ( '.2$ 3$&. /COPY TO: 1. ' /PETITIONER 2. '*+ /RESPONDENT 3. , 4. ( )/CIT(A) 4. , 4. /CIT 5. $%56 '. /DR 6. /GF