DCIT, CHENNAI V. Y V Suryanarayana Sarma, CHENNAI

MA 324/CHNY/2016

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5754 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 09-03-2018
• Assessment Year: 2003-2004
• Appeal Filed On: 30-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M .P. NO . 3 2 4 / CHNY /2016 [IN I.T.A. NO. 1 1 83 / CHNY /20 1 3 ] ASSESSMENT YEAR: 20 0 3 - 0 4 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II(4), CHENNAI. VS. SHRI Y.V. SURYANARAYANA SARMA, NO. 60, RAMESHWARAM ROAD, 302, DEVINARAYANA COMPLEX, T. NAGAR, CHENNAI 600 017 . [PAN: ANTPS5386F] ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI N. MADHAVAN, ADDL. CIT / RESPONDENT BY : NONE / DATE OF HEARING : 09.03.2018 / DATE OF P RONOUNCEMENT : 09. 0 3 .201 8 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THE PRESENT MISCELLANEOUS PETITION IS FILED BY THE DEPARTMENT AGAINST THE ORDER OF THE TRIBUNAL IN I.T.A. NO. 1183/MDS/2013 DATED 23.03.2016 RELEVANT TO THE ASSESSMENT YEAR 2003 - 0 4. THE GRIEVANCE OF THE REVENUE IS THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE REVENUE ON LESS TAX EFFECT. HOWEVER, THE LD. DR SUBMITTED THAT AGAINST THE RELIEF GIVEN BY THE LD. CIT(A), THE REVENUE PREFERRED THE APPEAL BEFORE THE TRIBUNAL AND MOREOVER, W HILE M .P. NO. 3 2 4/CHNY/16 2 HOLDING THAT THE APPEAL PREFERRED BY THE REVENUE IS NOT MAINTAINABLE UNDER LESS TAX EFFECT, THE TRIBUNAL CONSIDERED THE TOTAL ASSESSED INCOME AFTER GIVING EFFECT TO THE ORDER OF THE LD. CIT(A), WHEREIN, THE TRIBUNAL SHOULD HAVE CONSIDERED THE TOTAL AS SESSED INCOME AS PER THE ORIGINAL ASSESSMENT ORDER PASSED UNDER SECTION 143(3) OF THE ACT AND THUS, PLEADED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND MODIFIED SUITABLY. 2. DESPITE SERVICE OF NOTICE THROUGH RPAD [AD ON RECORD], NONE APPEARED ON B EHALF OF THE ASSESSEE. HENCE, WE PROCEEDED TO DECIDE THE PETITION ON MERITS AFTER HEARING THE LD. DR. 3. WE HAVE HEARD THE LD. DR , PERUSED THE ORDER OF THE TRIBUNAL AS WELL AS ORDERS OF AUTHORITIES BELOW. IN THIS CASE, THE TOTAL TAXABLE INCOME OF THE A SSESSEE WAS DETERMINED BY THE ASSESSING OFFICER VIDE HIS ORDER DATED 31.03.2006 UNDER SECTION 143(3) OF THE ACT AT .36,79,665/ - AGAINST THE RETURNED INCOME OF .2,89,835/ - . I N THE FIRST ROUND OF LITIGATION, AS PER THE DIRECTIONS OF THE TRIBUNAL, THE ASSES SING OFFICER REASSESSED THE INCOME OF THE ASSESSEE AT .45,30,730/ - AGAINST WHICH, THE ASSESSEE PREFERRED FURTHER APPEAL BEFORE THE LD. CIT(A). THEREAFTER, BY CONSIDERING THE RELIEF GIVEN BY THE LD. CIT(A) VIDE HIS ORDER DATED 13.02.2013, THE ASSESSING OF FICER FURTHER REASSESSED THE TOTAL TAXABLE INCOME OF THE ASSESSEE AT .9,11,348/ - VIDE HIS ORDER DATED 25.04.2013 AND THE TRIBUNAL CONSIDERED THE SAME AS INCOME OF THE ASSESSEE WHILE PASSING THE ORDER IN SECOND ROUND OF LITIGATION IN I.T.A. M .P. NO. 3 2 4/CHNY/16 3 NO. 1183/MDS/20 13 DATED 23.03.2016 IN HOLDING THAT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE DUE TO LESS TAX AFFECT, WHICH WAS DULY ACCEPTED THE LD. DR DURING THE COURSE OF HEARING. WE FIND NO MISTAKE APPARENT ON RECORD , OTHERWISE, IT TANTAMOUNT TO REVIEW OF TH E ORDER PASSED BY THE TRIBUNAL, WHICH IS NOT PERMISSIBLE UNDER THE ACT. THUS , THE GROUND RAISED BY THE REVENUE IS DISMISSED. 4 . IN THE RESULT, THE MP FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 09 TH MARCH, 201 8 AT CHENNAI. SD/ - SD/ - ( ABRAHAM P. GEORGE ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 09 .0 3 . 201 8 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.