ITO, CHENNAI V. Mukunchand Bothra & Sons (HUF), CHENNAI

MA 54/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7157 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 27-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAGHAVENDRA RAO
• Assessee Lawyers: SANDEEP BOTHRA LEGAL HEIR

Judgement Text

, / SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C / SMC BENCH: CHENNAI , BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER MISCELLANEOUS PETITION NO S . 51 - 52 & 53 - 54 / CHNY /20 19 (IN ITA NOS.52-53 & 54-55/CHNY/2017) /ASSESSMENT YEARS: 2001-02 TO 2002-03 & 2005-06 TO 2006-07 THE INCOME TAX OFFICER, NON-CORPORATE WARD-5(3), CHENNAI-6. VS. SHRI MUKUNCHAND BOTHRA & SONS (HUF), NO.43/44, VEERAPPAN STREET, CHENNAI-600 079. [ PAN: AAHHM 4095 C ] ( # /APPELLANT) ( $%# /RESPONDENT) DEPARTMENT BY : MR.RAGHAVENDRA RAO, JCIT ASSESSEE BY : MR.SANDEEP BOTHRA- (LEGAL HEIR) ' /DATE OF HEARING : 26.07.2019 ' /DATE OF PRONOUNCEMENT : 26.07.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NOS.52 TO 55/MDS/2 017 DATED 23.10.2018 FOR THE AYS 2001-02 TO 2002-03 & 2005-06 TO 2006-07 . 2. MR. RAGHAVENDRA RAO, JCIT, REPRESENTED ON BEHALF O F THE REVENUE AND MR. SANDEEP BOTHRA (LEGAL HEIR) REPRESENTED ON BEHALF OF THE ASSESSEE. MP NOS.51-54/CHNY/2019 (IN ITA NOS.52-55/CHNY/2017) :- 2 -: 3. IN THE MISCELLANEOUS PETITIONS, THE REVENUE IS SEE KING TO HAVE THE FACTS TO BE RE-ADJUDICATED, WHICH IS NOT PERMISSIBL E AS IT WOULD LEAD TO REVIEW. WHAT IS PERMISSIBLE IN THE MISCELLANEOUS P ETITIONS IS ONLY A RECTIFICATION OF ERRORS APPARENT FROM THE RECORDS. THE REVENUE HAS NOT BEEN ABLE TO POINT OUT THE ERRORS APPARENT FROM THE RECORDS IN RESPECT OF THE ORDER OF THE TRIBUNAL. CONSEQUENTLY, THE MISCE LLANEOUS PETITIONS FILED BY THE REVENUE STANDS DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THE 26 TH DAY OF JULY, 2019 IN CHENNAI. SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, - /DATED: 26 TH JULY, 2019. TLN ' $/0 10 /COPY TO: 1. # /APPELLANT 4. 2 /CIT 2. $%# /RESPONDENT 5. 0 $ /DR 3. 2 ( ) /CIT(A) 6. /GF