DCIT, CHENNAI V. The Madras Medical Mission, CHENNAI

MA 34/CHNY/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1989 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-06-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAJI P JACOB IRS
• Assessee Lawyers: G STANLY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , # $% $& BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENTAND SHRI V.DURGA RAO, JUDICIAL MEMBER M.P. NO.34/MDS/2014 (IN ITA NO. 1475/MDS/2010) ASSESSMENT YEAR : 2008-09 THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-III(4), CHENNAI 600 034. V. THE MADRAS MEDICAL MISSION 1 ST FLOOR, 4A DR. JJ NAGAR, MOGAPPAIR, CHENNAI 600 037. PAN AAATT0433G ( PETITIONER) ( RESPONDENT) PETITIONER BY : SHRI SHAJI P. JACOB, IRS, ADDL. CIT RESPONDENT BY : SHRI G. STANLY, AD VOCATE $ ( )* / DATE OF HEARING : 20 TH JUNE, 2014 +,- ( )* / DATE OF PRONOUNCEMENT : 20 TH JUNE, 2014 / O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THIS PETITION IS FILED BY THE REVENUE. THE MISTA KE POINTED OUT BY THE REVENUE IS THAT IN THEIR COMMON ORDER PA SSED BY THE TRIBUNAL ON 30.7.2012, ONE SPECIFIC GROUND RAISED B Y THE REVENUE FOR THE ASSESSMENT YEAR 2008-09 IN ITA NO.1475/MDS/2010 HAS NOT BEEN ADJUDICATED. THE SAI D SPECIFIC - - MA 34/14 2 GROUND RELATED TO ADJUDICATION OF ADDITION OF ` 18 LAKHS TOWARDS UNACCOUNTED CAPITATION FEES FOR THE NURSING COURSE. 2. WE AGREE WITH THE REVENUE THAT THE ABOVE GROUND IS NOT ADJUDICATED BY THE TRIBUNAL IN THE SAID COMMON ORDE R. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 30.7.201 2 IS PARTIALLY RECALLED ONLY IN RESPECT OF ASSESSMENT YEAR 2008-09 IN ITA NO.1475/MDS/2010 TO DECIDE THE SINGLE GROUND RELATI NG TO CAPITATION FEES FOR THE NURSING COURSE. 3. THE SAID PARTIALLY RECALLED APPEAL IN ITA NO.1475/MDS/2010 IS POSTED FOR HEARING ON 3.7.2014. 4. IN RESULT, THIS MISCELLANEOUS PETITION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 20 TH OF JUNE, 2014 AT CHENNAI. SD/- SD/- ( . !' ) ( . . . ) (V.DURGA RAO) (DR. O.K.NARAYANAN) # $% /JUDICIAL MEMBER /VICE-PRESIDENT /CHENNAI, / /DATED, 20 TH JUNE, 2014. MPO* - - MA 34/14 3 0 ( 1#)23 43-) /COPY TO: 1. 56 /APPELLANT 2. 1756 /RESPONDENT 3. 8) () /CIT(A) 4. 8) /CIT 5. 39! 1#)# /DR 6. !' : /GF.