Sri Sai Padhuaga Trust, Madurai V. ITO, Madurai

MA 316/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5353 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-03-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 03-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: G BASKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . , . , $ % BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NOS.310,311,312,313,314,315& 317/MDS/2016 IN I.T.A.NOS.1513 TO1518,1713 & 1726/MDS/2014 ( / ASSESSMENT YEARS :2004-05 TO 2009-10, 2009-10, 2006-07 & 2009-10) M/S. SRI SAI PADHUGA TRUST, 9, SRI SATHYASAI NAGAR, MADURAI 3 VS THE INCOME TAX OFFICER (EXEMPTIONS), 2, V.P. RATHINASAMY NADAR ROAD, BIBIKULAM, MADURAI 2 PAN: AABTS7419Q (PETITIONER) ( / RESPONDENT) APPLICANT BY : SHRI G. BASKAR, ADVOCATE /RESPONDENT BY : SHRI SUPRIYO PAL, JCIT /DATE OF HEARING : 17.03.2017 /DATE OF PRONOUNCEMENT : 17.03.2017 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSE SSEE PRAYING FOR MODIFYING THE ORDER OF THE TRIBUNAL DAT ED 14.01.2015 PASSED IN ITA NOS.1513 TO 1518/MDS/2014 AND ITA NOS .1713 & 1726/MDS/2014 FOR THE ASSESSMENT YEARS 2004-05 TO 2 009-10 AND 2006-07, 2009-10 RESPECTIVELY. 2 MP NOS.310 TO 317/MDS/2016 2. AT THE OUTSET THE LD. AR SUBMITTED THAT FOR THE SAKE OF CLARITY THE LAST SENTENCE OF PARA NO.12 OF THE ORDER OF THE TRIBUNAL DATED 14.01.2015 EXTRACTED HEREIN BELOW - UNDER THESE FACTS AND CIRCUMSTANCES, BY CONSIDERIN G THE REQUEST BY BOTH THE PARTIES, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE ASS ESSING OFFICER WITH A DIRECTION TO DECIDE THE ISSUE DE NOV O IN ACCORDANCE WITH LAW AFTER ALLOWING SUFFICIENT OPPOR TUNITY OF HEARING TO THE ASSESSEE FOR ALL THE ASSESSMENT YEAR S. MAY BE MODIFIED AS UNDER THESE FACTS AND CIRCUMSTANCES, BY CONSIDERIN G THE REQUEST BY BOTH THE PARTIES, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE ASS ESSING OFFICER WITH A DIRECTION TO DECIDE THE ISSUE WITH RESPECT TO THE PRINCIPLES OF MUTUALITY AND QUANTIFICATION OF ADDIT IONS IF ANY AFRESH IN ACCORDANCE WITH LAW AFTER ALLOWING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE FOR ALL THE ASSESSMENT YEARS. 3. THE LD. DR DID NOT EXPRESS ANY SERIOUS OBJECTION S FOR THE SAME. 4. AFTER HEARING BOTH THE PARTIES, WE ARE ALSO OF T HE OPINION THAT THE MODIFICATION SOUGHT AFTER BY THE LD. AR WI LL BRING 3 MP NOS.310 TO 317/MDS/2016 CLARITY FOR EXECUTING THE ORDER BY THE REVENUE AUTH ORITIES. THEREFORE, THE LAST SENTENCE OF PARA NO.12 OF THE O RDER OF THE TRIBUNAL SHALL BE READ AS FOLLOWS: UNDER THESE FACTS AND CIRCUMSTANCES, BY CONSIDERIN G THE REQUEST BY BOTH THE PARTIES, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE ASS ESSING OFFICER WITH A DIRECTION TO DECIDE THE ISSUE WITH RESPECT TO THE PRINCIPLES OF MUTUALITY AND QUANTIFICATION OF ADDIT IONS IF ANY ARISING OUT OF SUCH DECISION AFRESH IN ACCORDANCE WITH LAW AFTER ALLOWING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE FOR ALL THE ASSESSMENT YEARS. 5. IN THE RESULT THE MISCELLANEOUS PETITION OF THE ASSESSEE IS ALLOWED AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 17 TH MARCH, 2017. SD/- SD/- ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, ! /DATED 17 TH MARCH, 2017 JR. $%&' ()& /COPY TO: 1. APPLICANT 2. RESPONDENT 3. * ( ('% )/CIT(A) 4. * /CIT 5. &,- . /DR 6. -/ % /GF.