J.S.Kamath, Coimbatore V. DCIT, Coimbatore

MA 36/CHNY/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2778 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-03-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 20-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: S SRIDHAR
• Keywords: Revised return
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , ! , ' # BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P.NO. 36/MDS/2014 (IN ITA NO.634/MDS/2011) ASSESSMENT YEAR : 2003-04 SHRI J.S.KAMATH, 118, PONNURANGAM ROAD (WEST), R.S.PURAM, COIMBATORE 641002. PAN AFPPK2802Q (PETITIONER) V. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-III, COIMBATORE. ( RESPONDENT) PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE RESPONDENT BY : SHRI S. DAS GUPTA, JCIT / DATE OF HEARING : 13.03.2015 / DATE OF PRONOUNCEMENT : 20.03.2015 $ / O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER THE MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE FOR RECTIFICATION OF THE COMMON ORDER IN I TA NOS. 634/MDS/2011, 752/MDS/2011, 753/MDS/2011, 754/MDS/2 011 AND 797/MDS/2011 DATED 08.08.2012 FOR THE ASSESSME NT YEAR - - MP 3 6/14 2 2003-04. THE LD. AUTHORIZED REPRESENTATIVE OF TH E ASSESSEE SUBMITTED THAT THE TRIBUNAL HAS ERRED IN MAKING O BSERVATION IN PARAGRAPH 12 AT PAGE 17 WHEREIN IT HAS BEEN OBSERVE D THAT .. ASSESSING OFFICER WAS DUTY BOUND TO COMPLETE THE AS SESSMENT AND THE ASSESSING OFFICER WAS ONLY DOING HIS STATUT ORY DUTY WHILE COMPLETING SUCH ASSESSMENT. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSING OFFICER IN AS SESSMENT PROCEEDINGS U/S 250 R.W.S. 143(3) OF THE ACT, REFER RED TO ORIGINAL RETURN OF INCOME FOR THE ASSESSMENT YEAR 2003-04 FI LED ON 30.9.2003. THEREAFTER REVISED RETURN OF INCOME WAS FILED ON 11.4.2005 WHICH WAS A BELATED RETURN. THE TRIBUNAL HAS ERRED IN UPHOLDING THE ACTION OF THE ASSESSING OFFICER TO AS SESS INCOME UNDER NORMAL PROVISIONS OF THE ACT. THE TRIBUNAL M ADE SUCH OBSERVATIONS PROBABLY UNDER THE IMPRESSION THAT THE ASSESSMENT WITH RESPECT TO THE ORIGINAL RETURN OF INCOME FILED IS STILL OPEN, WHEREAS THE SAME WAS DISPOSED OF ON 16.03.2006. 2. ON THE OTHER HAND, SHRI S. DAS GUPTA, REPRESENTI NG THE DEPARTMENT, SUBMITTED THAT THERE IS NO ERROR IN THE ORDER OF THE TRIBUNAL THAT REQUIRES RECTIFICATION. THERE IS NO ERROR IN OBSERVATIONS MADE BY THE TRIBUNAL. THE LD. DR PRAY ED FOR DISMISSING THE MISCELLANEOUS PETITION OF THE ASSESS EE. - - MP 3 6/14 3 3. BOTH SIDES HEARD. THE LD. COUNSEL FOR THE ASSE SSEE IN THE MISC. PETITION HAS PRAYED THAT THE OBSERVATIONS OF THE TRIBUNAL IN LAST LINES OF PARAGRAPH 12 ARE ERRONEOU S. WE HAVE EXAMINED THE ALLEGED ERROR POINTED OUT BY THE LD.CO UNSEL FOR THE ASSESSEE IN THE ORDER OF TRIBUNAL. WE DO NOT CONCU R WITH THE SUBMISSION FORWARDED BY THE LD.COUNSEL FOR THE ASSE SSEE. THE ASSESSEE IS READING THE LINES REFERRED TO AS ERRON EOUS OBSERVATION OF THE TRIBUNAL IN ISOLATION. THEY HA VE TO BE READ ALONG WITH THE ENTIRE FINDINGS GIVEN IN PARA 12 OF THE TRIBUNALS ORDER. WE FIND NO ERROR IN THE OBSERVATIONS OF THE TRIBUNAL THAT REQUIRES RECTIFICATION. THE MISC. PETITION OF THE ASSESSEE IS DISMISSED BEING DEVOID OF MERIT. ORDER PRONOUNCED ON FRIDAY, THE 20 TH OF MARCH, 2015 AT CHENNAI. SD/- SD/- ( . ) ( ) (A. MOHAN ALANKAMONY) (VIKAS AWASTHY) / 01/ACCOUNTANT MEMBER 8191 01 /JUDICIAL MEMBER :/8 /CHENNAI, ;0 /DATED, THE 20 TH MARCH, 2015. MPO*/KRI - - MP 3 6/14 4 <0/= >9 ?@ A/ /COPY TO: 1. @B /APPELLANT 2. >C1B /RESPONDENT 3. <1 <1 D (@) /CIT(A) 4. <1 <1 D /CIT 5. EF1 >9 9GH /DR 6. FIJ K /GF.