INCOME TAX OFFICER, NCW 11(1), CHENNAI V. SHRI ELUMALAI MUTHUKUMARAN, CHENNAI

MA 40/CHNY/2023

AI Insights

The case involves the Income Tax Officer, Non Corporate Ward 11(1), Chennai, as the appellant, and Shri Elumalai Muthukumaran, as the respondent. Initially, the Tribunal dismissed the Revenue's appeal due to the low tax effect, which was below the monetary limit prescribed by the Board. However, following the acceptance of the Revenue Audit Objection by the Department, the condition of low tax effect was dispelled. Consequently, the Revenue filed a miscellaneous petition to recall the Tribunal's earlier order, which was granted.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135387 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2023
• Assessment Year: misc
• Appeal Filed On: 05-02-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect; Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी मंजुनाथा, जी., लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member M.P. No. 40/Chny/2023 [In I.T.A. No.949/Chny/2020] Assessment Year: 2013-14 The Income Tax Officer, Non Corporate Ward 11(1), Room No. 202, 2 nd Floor, BSNL Building, NO. 16, Tower II, Greams Road, Chennai 600 006. Vs. Shri Elumalai Muthukumaran, No. 29, Ramasamy Street, Mannady, Chennai 600 001. [PAN:AAJPM9856B] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Sajit Kumar, JCIT ŮȑथŎ की ओर से/Respondent by : Shri T. Vasudevan, Advocate सुनवाई की तारीख/ Date of hearing : 08.09.2023 घोषणा की तारीख /Date of Pronouncement : 08.09.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Revenue seeks to recall the order passed by the Tribunal in I.T.A. No. 949/Chny/2020 dated 26.09.2022 relevant to the assessment year 2013-14. The ld. DR relied on the petition and submitted that the appeal filed by the Revenue has been dismissed on low tax effect. By filing copy of audit objection vide letter dated 11.02.2019, it was further submission that M.P. No.40/Chny/23 2 the Revenue Audit Objection has been accepted by the Department and the condition of low tax effect for filing stands dispelled and pleaded for recalling the order of the Tribunal for fresh adjudication of grounds raised in the appeal. 2. On the other hand, the ld. Counsel for the assessee has not raised any objection. 3. We have heard both the sides, perused the petition as well as order passed by the Tribunal dated 26.09.2022 and find that the Tribunal has dismissed the appeal as non-maintainable since the tax effect involved in the appeal was less than the monetary limit prescribed by the Board. Since the ld. DR has submitted that the Revenue Audit Objection has been accepted by the Department and the condition of low tax effect for filing will be dispelled, we find that there is a mistake apparent in the order of the Tribunal. Accordingly, we recall the order of the Tribunal in I.T.A. No. 949/Chny/2020 dated 26.09.2022 for the assessment year 2013-14. The Registry is hereby by directed to the post the appeal on regular course by issuing notices to both the parties. M.P. No.40/Chny/23 3 4. In the result, the miscellaneous petition filed by the Revenue is allowed. Order pronounced in the open Court on 8 th September, 2023 at Chennai. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 08.09.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.