AI Insights
The case involves two Miscellaneous Applications (MA Nos.52 & 53/Chny/2023) filed by the Revenue against the orders of the Income Tax Appellate Tribunal (ITAT) in ITA Nos.324 & 325/Chny/2019, which pertained to the assessment years 2013-14 and 2014-15. The Revenue sought to correct what it claimed were apparent mistakes in the Tribunal's earlier orders. The Tribunal had previously allowed and dismissed appeals for the respective assessment years, which led to the Revenue filing these Miscellaneous Applications. The Tribunal, after reviewing the applications and the relevant legal provisions, concluded that the applications were not maintainable and dismissed them accordingly.
Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 130047 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
30-03-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
30-03-2023
Assessment Year
2013-2014
Appeal Filed On
12-02-2023
Judgement Text
Miscellaneous Application Nos.52 & 53/Chny/2023 (in ITA Nos.324 & 325/Chny/2019) िनधा रण वष /Assessment Years: 2013-14 & 2014-15 The Joint Commissioner- of Income Tax, Non-Corporate Circle-7(1), Chennai. v. M/s.Jain Housing, 98/99, Habibullah Road, T. Nagar, Chennai-600 017. [PAN: AAEFJ 2408 B] (अपीलाथ /Appellant) ( यथ /Respondent) Department by : Mr.P.Sajit Kumar, JCIT Assessee by : Mr.Shrenik Chordia, CA सुनवाई क तारीख/Date of Hearing : 31.03.2023 घोषणा क तारीख /Date of Pronouncement : 31.03.2023 आदेश / O R D E R PER MANJUNATHA.G, ACCOUNTANT MEMBER: These two Miscellaneous Applications are directed against the order of the Tribunal in ITA Nos.324 & 325/Chny/2019 dated 15.07.2022 and against order of the Tribunal in ITA Nos.337 & 338/Chny/2019 dated 08.08.2019 for the assessment years 2013-14 & 2014-15. 2. The Revenue has narrated the facts of its case and mistakes stated to be apparent on record from the order of the Tribunal in ITA Nos.324 & 325/Chny/2019 dated 15.07.2022 and relevant contents of Miscellaneous Application filed by the Revenue for the AYs 2013-14 & 2014-15 are reproduced as under: आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी मंजूनाथा.जी, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER MA Nos.52 & 53/Chny/2023 (in ITA Nos.324 & 325/Chny/2019) :: 2 :: 2. The assessments for the A.Y. 13-14 and 14-15 of the assessee firm, M/s Jain Housing were completed u/s 143(3) on 30.03.2016 and 22.12.2016 respectively as detailed below: Asst.Yr. Dt. of filing of return Income Returned Income Assessed 2013-14 30.09.2013 65,98,36,420/- 78,84,38573/- 2014-15 30.11.2014 23,68,49,293/- 29,51,48,270/- 3. Subsequently The Assessee appealed before CIT(A) and CIT(A)-2, Chennai vide order dated 27.11.2018 partly allowed the Assessee's appeal for AY 2013-14 and AY 2014-15. Giving effect orders dated 21.12.2018 for AY 2013-14 and AY 2014-15 were passed deleting the additions of Rs.12,39,44,618/- and Rs.30,34,323/- and revising Assessed Income of Rs.66,44,93,955/- and Rs.29,21,13,956/- for both Assessment Years. The department appealed before ITAT and Hon.ITAT vide order in ITA No.337&338/CHNY/2019 dated 08.08.2019 partly allowed the appeal of Revenue for AY 2013-14 and dismissed the appeal of Revenue for AY 2014-15. 4. The department filed a miscellaneous petition on the Order of ITAT and have received a common ITAT order in MA Nos.324&325/Chny/2019 in ITA Nos.337 & 338/Chny/2019 dt. 15.07.2022. On perusal of the same order, the following are observed: i) In Para 4 of Page No.3 with respect to the relief u/s 36(1)(iii), it is mentioned that the said relief pertains to AY 2013-14, which ought to have been AY 2014-15. ii) In Para 6 of Page No:4, the Miscellaneous Applications filed by Revenue in M.A. No.324/CHNY/2019 is dismissed and M.A. No.325/CHNY/2019 is allowed, which ought to have been M.A. No.324/CHNY/2019 is allowed and M.A. N0.325/CHNY/2019 is dismissed. For the reasons mentioned above, a miscellaneous petition is submitted before the Hon’ble ITAT with the approval of the Principal Commissioner of Income Tax-1, Chennai 3. We have heard both the sides and considered relevant contents of the Miscellaneous Applications filed by the Revenue for both the assessment years and we find that the Tribunal has already dismissed Miscellaneous Applications filed by the Revenue against the order of the Tribunal in ITA Nos.324 & 325/Chny/2019 vide their order dated 15.07.2022 and made it clear that there is no error in the order of the Tribunal dated 08.08.2019 for both the assessment years. The Revenue has filed, once again, Miscellaneous Applications with very same pleadings and requested to recall the order of the Tribunal dated 08.08.2019. We find that there is no provision under the Act u/s.254(2) of the Income Tax Act, 1961, to file Miscellaneous Application against the Miscellaneous MA Nos.52 & 53/Chny/2023 (in ITA Nos.324 & 325/Chny/2019) :: 3 :: Application order of the Tribunal. Further, the Tribunal had made it clear that the Miscellaneous Application filed by the Revenue does not have any merits and thus, not maintainable. Therefore, the present Miscellaneous Applications filed by the Revenue for both the assessment years deserves to be dismissed as not maintainable and we dismissed accordingly. 4. In the result, the Miscellaneous Applications filed by the Revenue for both the assessment years are dismissed as not maintainable. Order pronounced on the 31 st day of March, 2023, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (मंजूनाथा.जी) ( MANJUNATHA.G) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 31 st March, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु /CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु (अपील)/CIT(A) 6. गाड! फाईल/GF
