ACIT, Erode V. M.Radhakrishnan, Erode

MA 31/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2947 (ITAT-CHENNAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-04-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR NISCHAL IRS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . !' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER MP NO.31/MDS./2015 ( ./ I . T.A.NO.2112/MDS./2014) ( / ASSESSMENT YEAR :2009-10) THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, ERODE. VS. SRI M. RADHAKRISHNAN, NO.63, PERIYAMANIAMPALAYAM, AVAL POONDURAI, ERODE 638 115. PAN AJLPR 2812D ( &' / APPELLANT ) ( ()&' / RESPONDENT ) / APPELLANT BY : DR. NISCHAL, IRS, JCIT. /RESPONDENT BY : NONE / DATE OF HEARING : 10.04.2015 /DATE OF PRONOUNCEMENT : 10.04.2015 * / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE DEPARTM ENT SEEKING RECALL OF ORDER OF THE TRIBUNAL IN ITA NO.2112/MDS/2014 DA TED 9.10.2014, MP NO. 31/MDS/2015 IN ITA NO.2112/MDS/2014 2 WHEREIN THE TRIBUNAL DECIDED THE APPEAL OF THE ASSE SSEE WITHOUT CLUBBING ITA NO.2433/MDS/2014 FILED BY THE DEPARTMENT. 2. NONE APPEARED FOR THE ASSESSEE. THE LD. DEPARTM ENTAL REPRESENTATIVE REQUESTED FOR CLUBBING OF APPEALS A ND THE APPEAL IS TO DISPOSED OF AFRESH . THE ORDER OF THE TRIBUNAL IN ASSESSEES APPEAL IS TO BE RECALLED. 3. WE HAVE HEARD THE DEPARTMENTAL REPRESENTATIVE. WE FIND MERITS IN THE ARGUMENT OF THE LD. DEPARTMENTAL REPRESENTATIVE . IT IS A SETTLED LAW THAT WHEN THERE IS A CROSS-APPEAL, BOTH THE APPEAL S ARE TO BE CLUBBED, HEARD TOGETHER AND DISPOSED OF BY A COMMON ORDER. THE TRIBUNAL CONSIDERED ONLY THE ASSESSEES APPEAL IN ITA NO.211 2/MDS/2014 AND DISPOSED OF VIDE ORDER DATED 9.10.2014. HENCE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 9.10.2014 IN ITA NO.2112/MDS/2014 AND DIRECT THE REGISTRY TO CLUB BO TH THE APPEALS NAMELY ITA NO.2112/MDS/2014 AND ITA NO.2433/MDS/2014 AND P OST FOR HEARING ON 27 TH MAY, 2015. NO NOTICE FOR HEARING WOULD BE ISSUED TO BOTH PARTIES THIS ORDER ITSELF WOULD BE SERVED AS NOTICE TO BOTH PARTIES. MP NO. 31/MDS/2015 IN ITA NO.2112/MDS/2014 3 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILE D BY THE DEPARTMENT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME O F HEARING ON 10 TH APRIL, 2015. SD/- SD/- ( . !' ) V. DURGA RAO # / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER CHENNAI, DATED THE 10 TH APRIL, 2015. KV. !'## $%#&% /COPY TO: # 1. /APPELLANT 2. /RESPONDENT 3. # '#() /CIT(A) 4. # ' /CIT 5. %*+# , /DR 6. +-#. /GF