ITO, Madurai V. Shri M.Vijayan, Madurai

MA 351/CHNY/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6843 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 28-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . . . , ,, , . , !' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.351 & 352/CHNY/2016 IN I.T.A.NOS.1276 & 1277/MDS/2012 ( / ASSESSMENT YEARS : 2003-04 & 2004-05) THE INCOME TAX OFFICER, NON CORPORATE WARD 3(5), MADURAI. VS SHRI M. VIJAYAN, T-140, TNHB COLONY, ELLIS NAGAR, MADURAI 625 010. PAN: ADCPV7581L ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SMT. S. VIJAYAPRABHA, JCIT /RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE /DATE OF HEARING : 13.07.2018 /DATE OF PRONOUNCEMENT : 13.07.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE REVE NUE PRAYING FOR RECTIFYING THE MISTAKE APPARENT ON RECORD BY RE CALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA NOS.1276 & 1277/MDS/2 012 DATED 19.01.2016 FOR THE ASSESSMENT YEARS 2003-04 & 2004- 05. 2 MP NOS.351 & 352/CHNY/2016 2. AT THE OUTSET THE LD.DR SUBMITTED BEFORE US THA T THE TAX EFFECT FOR THE ASSESSMENT YEAR 2003-04 IS LESS THAN 10 LAKHS WHEREAS FOR THE ASSESSMENT YEAR 2004-05 THE TAX EFFECT IS M ORE THAN 10 LAKHS AND HENCE FOR THE ASSESSMENT YEAR 2004-05, THE HON BLE TRIBUNAL OUGHT TO HAVE ADJUDICATED THE APPEAL ON MERITS OF T HE CASE INSTEAD OF DISMISSING THE SAME IN-LIMINI BASED ON MONETARY LIMITS FIXED BY THE CBDT . IT WAS THEREFORE PLEADED THE ORDER OF THE TRIBUNAL DATED 19.01.2016 MAY BE RECALLED. THE LD.AR ARGUED BY ST ATING THAT PRESENTLY THE MONETARY LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE TRIBUNAL IS WITH TAX EFFECT MORE THAN 20 LAKHS. HE FURTHER ARGUED STATING THAT IN THE CASE OF THE ASSESSEE, TH E TAX EFFECT IS LESS THAN 20 LAKHS. IT WAS THEREFORE PLEADED THAT THE MI SCELLANEOUS PETITION FILED BY THE REVENUE MAY BE DISMISSED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFUL LY PERUSED THE MATERIALS ON RECORD. THE LD.DR COULD NOT CONTRO VERT TO THE SUBMISSIONS OF THE LD.AR THAT PRESENTLY THE CBDT HA S FIXED THE MONETARY TAX EFFECT AS 20 LAKHS FOR FILING APPEAL B EFORE THE TRIBUNAL. THE LD.DR ALSO COULD NOT CONTROVERT TO THE SUBMISSI ON OF THE LD.AR THAT THE TAX EFFECT IN THE CASE OF THE ASSESSEE IS NOT MORE THAN 20 3 MP NOS.351 & 352/CHNY/2016 LAKHS FOR THE ASSESSMENT YEAR 2004-05. IN THIS SITU ATION, WE DO NOT FIND IT NECESSARY TO RECALL THE ORDER OF THE TRIBUN AL DATED 19.01.2016. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS FIL ED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER !' /CHENNAI, #$% /DATED 13 TH JULY, 2018 RSR . $ () *) /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. + ( )/CIT(A) 4. + /CIT 5. ),- . /DR 6. -/ /GF.