DCIT Central Circle 1(1), CHENNAI V. East Coast Constructions & Industries Limited, CHENNAI

MA 53/CHNY/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9601 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-10-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 02-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 53/Chny/2020 [In I.T.A. No.1272/Chny/2018] Assessment Year: 2008-09 The Assistant Commissioner of Income Tax, Central Circle 1(1), 46, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. Vs. M/s. East Coast Constructions & Industries Limited, Buhari Buildings, No. 4, Moores Road, Chennai 600 006. [PAN: AAACE1662P] (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Shri P. Sajit Kumar, JCIT ŮȑथŎ की ओर से/Respondent by : Shri I Dinesh, Advocate सुनवाई की तारीख/ Date of hearing : 21.10.2022 घोषणा की तारीख /Date of Pronouncement : 28.10.2022 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. 1272/Chny/2018 dated 22.08.2019 relevant to the assessment year 2008-09. 2. The ld. DR relied on the petition and submitted that the appeal has been dismissed on the ground that the tax effect was below ₹.50 lakhs as per CBDT Circular No. 17/2019 dated 08.08.2019. It was M.P. No.53/Chny/20 2 further submission that the Revenue Audit Party objection has been accepted by the Department, it was prayed that the order of the Tribunal may be recalled and restored for fresh adjudication. 3. On the other hand, the ld. Counsel for the assessee has submitted that the Department has not brought on record the evidence for acceptance of the objections of the RAP and raised objection for recalling the order passed by the Tribunal. It was also submitted that no specific ground has been raised in the grounds of appeal filed by the Revenue. 4. We have heard both the sides and perused the order of the Tribunal. On perusal of the grounds of appeal of the Revenue, we find that the Department has not raised any specific ground as to whether the issue raised in the appeal of the Revenue is arising out of RAP objection. Moreover, the ld. DR could not brought on record any evidence towards acceptance of RAP objection. Under the above facts and circumstances, we find no error in the order passed by the Tribunal and the miscellaneous petition filed by the Revenue is liable to be dismissed. Accordingly, the MP filed by the Department is dismissed. M.P. No.53/Chny/20 3 5. In the result, the miscellaneous petition filed by the Revenue is dismissed. Order pronounced on 28 th October, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 28.10.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.