Lakshmanan Meenakshi, Madurai V. Ito, non crop circle -2, Madurai

MA 4/CHNY/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2756 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-04-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 16-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ (एस एम सी), ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ (SMC) BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT Misc.Application No. 4/Chny/2024 [In ITA No. 1210/CHNY/2023] िनधाᭅरण वषᭅ / Assessment Year : 2017-18 Ms. Lakshmanan Meenkashi, 16, Pandian Street, Alagappan Nagar, Madurai – 625 003. PAN: AGQPM 4430J Vs. The Income Tax Officer, Non-Corporate Circle -2, Madurai. (अपीलाथᱮ/Applicant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Applicant by : Shri R. M. Lakshmanan, CA (By virtual mode) ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Suresh, JCIT सुनवाई कᳱ तारीख/Date of Hearing : 26.04.2024 घोषणा कᳱ तारीख/Date of Pronouncement : 29.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: By way of this miscellaneous application, the assessee has requested for rectification of mistake apparent from the record in the order of the Tribunal in ITA No. 1210/Chny/2023 for the assessment year 2017-18 dated 10.01.2024. 2. At the outset, the ld.counsel for the assessee stated that the amount of Rs.1,06,107/- was deposited on 08.11.2016, which cannot be 2 MA No. 4/Chny/2024 termed as Specified Bank Notes deposited during demonetization period. When pointed out to ld.counsel, where is this fact, he could not point out any evidence that was available in the file that this amount of Rs.1,06,107/- was deposited on 08.11.2016. Once this fact is not in the record, I find no mistake apparent from record in the order of the Tribunal and hence, this miscellaneous application of the assessee is dismissed. 4. In the result, the miscellaneous application filed by the assessee is dismissed. Order pronounced in the open court on 29 th April, 2024 at Chennai. Sd/- (MAHAVIR SINGH) उपाȯƗ /Vice President चे᳖ई/Chennai, ᳰदनांक/Dated 29 th April, 2024 आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथŎ/Applicant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ/CIT 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF