ACIT, CHENNAI V. M.Balasubramaniam, CHENNAI

MA 359/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6890 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 30-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Keywords: Audit objection

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER %% / M.P. NO.359/CHNY/2017 (IN I.T.A. NO.814/MDS/2017) & '& / ASSESSMENT YEAR : 2010-11 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE -1(1), CHENNAI. V. SHRI M. BALASUBRAMANIAM, NO.3, 6 TH CROSS STREET, NANDANAM EXTENSION, CHENNAI - 600 035. PAN : ACIPB 2455 L ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI R. CLEMENT RAMESH KUMAR , JCIT )+*, . / / RESPONDENT BY : SHRI K. BALASUBRAMANIAN, ADVOCAT E 0 . 1# / DATE OF HEARING : 27.07.2018 23' . 1# / DATE OF PRONOUNCEMENT : 27.07.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DA TED 31.05.2017 ON THE GROUND THAT THE APPEAL WAS FILED BEFORE THIS TR IBUNAL BECAUSE OF INTERNAL REVENUE AUDIT. THEREFORE, ACCORDING TO TH E LD. D.R., AS PER THE CIRCULAR ISSUED BY THE CBDT EVEN THOUGH THE MON ETARY LIMIT IS 2 M.P. NO.359/CHNY/17 LESS THAN THE LIMIT PRESCRIBED FOR FILING APPEAL BE FORE THIS TRIBUNAL, THE REVENUE HAS TO CONTEST THE MATTER. 2. WE HEARD SHRI K. BALASUBRAMANIAN, THE LD.COUNSEL FOR THE ASSESSEE ALSO. 3. ADMITTEDLY, THERE WAS AUDIT OBJECTION AND THE AU DIT OBJECTION WAS BROUGHT TO THE NOTICE OF ADMINISTRATIVE COMMISS IONER WHILE GIVING CERTIFICATE DIRECTING THE ASSESSING OFFICER TO FILE APPEAL BEFORE THIS TRIBUNAL. THEREFORE, AS RIGHTLY POINTED OUT B Y THE LD. D.R., THE CIRCULAR ISSUED BY THE CBDT FIXING THE MONETARY LIM IT MAY NOT BE APPLICABLE TO THE FACTS OF THE CASE. HENCE, THE AP PEAL NEEDS TO BE ADJUDICATED ON MERIT. IN VIEW OF THE ABOVE, THE OR DER OF THIS TRIBUNAL DATED 31.05.2017 IS HEREBY RECALLED AND THE APPEAL OF THE REVENUE IN I.T.A. NO.814/MDS/2017 STANDS RESTORED ON THE FI LE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL FOR FINAL DISPOSAL ON 01.10.2018 BEFORE THE REGULAR BENCH. S INCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE P ARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARA TE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHAL L BE TREATED AS NOTICE OF HEARING FOR 01.10.2018. 3 M.P. NO.359/CHNY/17 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED COURT IN THE OPEN COURT ON 27 TH JULY, 2018 AT CHENNAI. SD/- SD/- ( !) ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 27 TH JULY, 2018. KRI. . )16% 7%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 81 () /CIT(A) 4. 0 81 /CIT 5. %9 )1 /DR 6. :& ; /GF.