INCOME TAX OFFICER WRD 3, CUDDALORE V. SHRI KUNDALIK RAO SAIT MANOJ KUMAR, CHIDAMBARAM

MA 33/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4218 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 30-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ 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. 33/Chny/2020 [In I.T.A. No.426/Chny/2018] Assessment Years: 2012-13 The Income Tax Officer, Ward – 3, Cuddalore. Vs. Shri Kundalik Rao Sait Manoj Kumar, 167, Bazaar Street, Chidambaram 608 001. [PAN:AEWPM8087P] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : Shri N. Quadir Hoseyn, Advocate सुनवाई की तारीख/ Date of hearing : 13.05.2022 घोषणा की तारीख /Date of Pronouncement : 24.05.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Revenue seeks to recall the order passed by the Tribunal in I.T.A. No. 426/Chny/2018 dated 24.07.2019 relevant to the assessment year 2012-13. The ld. DR relied on the petition and submitted that the Tribunal order for the assessment year 2012-13 alone may be recalled for fresh adjudication. 2. On the other hand, the ld. Counsel for the assessee has supported the order passed by the Tribunal. M.P. No.33/Chny/20 2 3. We have heard both the sides, perused the petition as well as order passed by the Tribunal dated 24.07.2019 and find that the Tribunal has considered all the aspects of the issues and decided the appeal on merits in accordance with law. In view of the above decision, we find no error in the order passed by the Tribunal. 4. In the result, the miscellaneous petition filed by the Revenue is dismissed. Order pronounced on 24 th May, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 24.05.2022 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.