DCIT Central Circle 1, Madurai V. D.Gnanapoo Sugirtham, Tuticorin

MA 36/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6888 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 30-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HEMALATHA K
• Assessee Lawyers: R CLEMENT RAMESH KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , ! . '#'$ , % !& ' [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ] M.P.NO.36/CHNY/2018 (IN I.T.A. NO.1523/MDS/2017) / ASSESSMENT YEAR : 20132014. THE DEPUTY COMMISSIONER OF VS. OF INCOME TAX, CENTRAL CIRCLE 1, MADURAI (PETITIONER D. GNANOOPASUGRITHAM NO.13A/5D, 1 ST STREET, INNASIYARPURAM TUTICORIN. [PAN ADQPG 8897A] ( RESPONDENT ) DEPARTMENT BY : MS. HEMALATHA. K, C.A ASSESSEE BY : SHRI. R. CLEMENT RAMESH KUMAR, JCIT. / DATE OF HEARING : 27.07.2018 / DATE OF PRONOUNCEMENT : 27.07.2018 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS IS AN MISCELLANEOUS PETITION FILED BY THE RE VENUE, IN WHICH IT STATES THAT THIS TRIBUNAL WHILE PASSING THE ORDE R IN ITA NOS.1519 TO 1523/MDS/2017, ON 14.09.2017 HAD COMMITTED A MISTAK E IN THAT IT ADJUDICATED AN APPEAL OF SHRI. D. GNANOOPASUGRITHAM IN ITA M.P.NO.36/CHNY/2018 (IN ITA1523/MDS/2017). :- 2 -: NO.1523/MDS/2017, WHICH WAS FOR A ASSESSMENT YEAR 2014-15, AND WHICH EMANATED FROM A DIFFERENT ORDER OF LD. COMMIS SIONER OF INCOME TAX (APPEALS). 2. LD. COUNSEL FOR THE REVENUE SUBMITTED THAT THE G ROUP OF APPEALS RELATING TO FIVE PERSONS HAD COME UP BEFOR E THIS TRIBUNAL FOR HEARING ON 30.08.2017. AS PER THE LD. DEPARTMENTAL REPRESENTATIVE, THE ASSESSMENT YEAR INVOLVED FOR ALL THE ABOVE PER SONS EXCEPT SHRI. D. GNANOOPASUGRITHAM WAS ASSESSMENT YEAR 2013-14. IN THE CASE OF SHRI. D. GNANOOPASUGRITHAM, AS PER THE LD. DR, THE CONCERNED ASSESSMENT YEAR WAS 2014-15. FURTHER, AS PER THE LD . DEPARTMENTAL REPRESENTATIVE, ORDER OF LD. COMMISSIONER OF INCOM E TAX (APPEALS) IN THE CASE OF SHRI. D. GNANOOPASUGRITHAM WAS DATED 09 .05.2017 AND THIS WAS DIFFERENT FROM THE ORDERS PASSED BY THE SA ME LD. COMMISSIONER OF INCOME TAX (APPEALS) FOR OTHER ASSE SSEES. THUS, ACCORDING TO THE LD. DEPARTMENTAL REPRESENTATIVE, O RDER IN SO FAR AS IT RELATED TO SHRI. D. GNANOOPASUGRITHAM IN ITA NO.152 3/MDS/2017 HAD TO BE RECALLED. 3. PER CONTRA, LD. AUTHORISED REPRESENTATIVE WHILE ADM ITTING THAT THE ASSESSMENT YEAR OF SHRI. D. GNANOOPASUGRIT HAM WAS ASSESSMENT YEAR 2014-15, AND NOT ASSESSMENT YEAR 2 013-14, M.P.NO.36/CHNY/2018 (IN ITA1523/MDS/2017). :- 3 -: SUBMITTED THAT THE FACTS WERE SIMILAR TO WHAT PRE VAILED IN THE CASE OF OTHER ASSESSEES FOR ASSESSMENT YEAR 2013-14. 4. WE HAVE CONSIDERED THE CONTENTIONS AND PERUSED THE ORDERS. THIS TRIBUNAL HAD PROCEEDED ON A NOTION THAT APPEA LS OF ALL THE ASSESSEES IN ITA NOS.1519 TO 1523/MDS/2017 PERTAINE D TO ASSESSMENT YEAR 2013-14. HOWEVER, WE FIND THAT THOUGH APPEAL S IN ITA NOS.1519 TO 1522/MDS/2017 PERTAINED TO ASSESSMENT YEAR 2013 -14, APPEAL IN ITA NO.1523/MDS/2017 OF SHRI. D. GNANOOPASUGRITHAM WAS FOR ASSESSMENT YEAR 2014-2015. THE TRIBUNAL HAD ALSO S PECIFICALLY NOTED IN THE FIRST PARA OF THE ORDER MENTIONED THAT ORDER S OF LD. COMMISSIONER OF INCOME TAX (APPEALS) IMPUGNED IN T HESE APPEALS WERE DATED 12.05.2017. HENCE, IN OUR OPINION THERE IS A MISTAKE WHICH REQUIRES RECTIFICATION U/S.254(2) OF THE INC OME TAX ACT, 1961 (IN SHORT THE ACT). WE THEREFORE RECALL THE CO NSOLIDATED ORDER DATED 14.09.2017 IN ITA NOS. 1519 TO 1523/2017 IN SO FAR AS IT RELATES TO ITA NO.1523/2017. THE ORDER, HOWEVER SHALL CONTINUE B E IN FORCE IN SO FAR AS IT PERTAINS TO OTHER ASSESSEES IN ITA NOS. 1519 TO 1522/MDS/2017. APPEAL IN ITA NO.1523/MDS/2017, WHICH IS RECALLED, IS POSTED FOR HEARING ON 27 TH SEPTEMBER, 20018. SINCE THE DATE IS ANNOUNCED IN OPEN COURT, THERE SHALL BE NO NOTICE. M.P.NO.36/CHNY/2018 (IN ITA1523/MDS/2017). :- 4 -: 5. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE REVENUE IS PARTLY ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 27 TH DAY OF JULY, 2018, AT CHENNAI. SD/- SD/- ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( ! . '#'$ ) (ABRAHAM P. GEORGE) % / ACCOUNTANT MEMBER / CHENNAI / DATED:27 TH JULY, 2018 KV !' #$! / COPY TO: 1 . #'% &' / APPELLANT 3. ( ( ) (#'% ) / CIT(A) 5. !+,%( - / DR 2. .(&' / RESPONDENT 4. ( ( ) / CIT 6. ,/ 0 / GF