Narasimhulu Gali Munusami, CHENNAI V. ACIT, CHENNAI

MA 346/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6199 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 30-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: S SRINIRANJANI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.346/MDS/2017 (IN I.T.A. NO.452/MDS/2017) & '& / ASSESSMENT YEAR : 2012-13 SHRI NARASIMHULU GALI MUNUSAMI, 14/01, KRISHNAM ACHARI AVENUE, ADYAR, CHENNAI - 600 020. PAN : AAFPM 2699 Q V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 15, CHENNAI. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : MS. S. SRINIRANJANI, ADVOCAT E )+*, . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1# / DATE OF HEARING : 02.02.2018 2!' . 1# / DATE OF PRONOUNCEMENT : 05.02.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER O F THIS TRIBUNAL DATED 07.06.2017. 2. MS. S. SRINIRANJANI, THE LD.COUNSEL FOR THE ASSE SSEE, SUBMITTED THAT IN PARA 9 AT PAGE 7 OF THE TRIBUNAL S ORDER DATED 2 M.P. NO.346/MDS/17 07.06.2017, THIS TRIBUNAL HELD THAT THE APPEAL OF T HE ASSESSEE IS PARTLY ALLOWED. IN FACT, ACCORDING TO THE LD. COUN SEL, IT IS AN APPEAL OF THE REVENUE AND NOT OF THE ASSESSEE, THEREFORE, IT NEEDS TO BE RECTIFIED. 3. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. IT IS NOT IN DISPUTE THAT THE APPEAL WAS FILED BY THE REVENUE BEFORE THIS TRIBUNAL AND THE APPEAL OF THE REVENUE WAS PARTLY ALLOWED BY THIS TRIBUNAL. HOWEVER, THER E IS A TYPOGRAPHICAL ERROR CREPT IN THE ORDER WHICH NEEDS TO BE RECTIFIED. ACCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 07.06 .2017 IS RECTIFIED AS FOLLOWS:- IN PARA 9 AT PAGE 7, THE WORD ASSESSEE IS DELETED. INSTEAD, THE WORD REVENUE IS INSERTED. AFTER THE AMENDMENT, PARA 9 OF THE TRIBUNAL ORDER DATED 07.06.2017 SHALL READ AS FOLLOWS:- IN THE RESULT, THE APPEAL OF THE REVENUE IS PARTLY ALLOWED. 4. IT IS MADE CLEAR THAT THE OTHER PART OF THE ORDE R SHALL REMAIN SAME. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. 3 M.P. NO.346/MDS/17 ORDER PRONOUNCED COURT ON 5 TH FEBRUARY, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 5 TH FEBRUARY, 2018. KRI. . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.