The Government Telecommunication Employees Co-operative Society Ltd., CHENNAI V. ITO Non Corporate Ward 12(3), CHENNAI

MA 55/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6717 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 27-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AR V SRINIVASAN IRS
• Assessee Lawyers: R VISWANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, B (SMC) BENCH : CHENNAI . , [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT M EMBER ] M.P.NO.55/CHNY/2018 ( ./I.T.A. NO.2478/MDS/2017 ) / ASSESSMENT YEAR : 2014-2015. THE GOVERNMENT TELECOMMUNICATION EMPLOYEES CO-OPERATIVE SOCIETY LTD, NEW NO.112, OLD NO.37A, SEMBUDOSS STREET, CHENNAI 600 001. [PAN AABAT 3072B] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 12(3) CHENNAI. (PETITIONER) ( !'#$ /RESPONDENT) / APPELLANT BY : SHRI. R. VISWANATHAN, C.A. /RESPONDENT BY : SHRI. AR.V. SRINIVASAN, , IRS, JCIT. /DATE OF HEARING : 08-06-2018 !' /DATE OF PRONOUNCEMENT : 08-06-2018 % / O R D E R ASSESSEE THROUGH THIS MISCELLANEOUS PETITION SUBMI TS THAT THIS TRIBUNAL SITTING IN SINGLE MEMBER BENCH HAD DE CIDED THE IMPUGNED APPEAL OF THE ASSESSEE, DESPITE ITS TOTAL INCOME E XCEEDING @50 LAKHS. 2. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND P ERUSED THE ORDER. THE ASSESSEE AT THE TIME OF HEARING, DID NOT POINT OUT THAT THE M.P. NO.55/2018 ( IN ITA NO.2478/MDS/2017 ). :- 2 -: TOTAL INCOME AS COMPUTED BY THE LD. ASSESSING OFFIC ER EXCEEDED @50 LAKHS. THE CASE WAS DISPOSED OFF BY THE SINGLE MEMB ER BENCH SINCE IT WAS POSTED BEFORE SINGLE MEMBER CASE ERRONEOUSLY BY THE REGISTRY. BE THAT AS IT MAY, I NOW FIND THAT THE TOTAL INCOME ASSESSED FOR IMPUGNED ASSESSMENT YEAR WAS @1,77,22,413/-. SECTIO N 255(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) IS REPR ODUCED HEREUNDER:- (3) THE PRESIDENT OR ANY OTHER MEMBER OF THE APPELLATE TRIBUNAL AUTHORISED IN THIS BEHALF BY THE CENTRAL GOVERNMENT MAY, SITTING SINGLY, DISPOSE OF ANY CASE WHICH HAS BEEN ALLOTTED TO THE BENCH OF WHICH HE IS A MEMBER AND WHICH PERTAINS TO AN ASSESSEE WHOSE TOTAL INCOME AS COMPUTED BY THE ASSESSING OFFICER IN THE CASE DOES NOT EXCEED FIFTY LAKH RUPEES AND THE PRESIDENT MAY, FOR THE DISPOSAL OF ANY PARTICULAR CASE, CONSTITUTE A SPECI AL BENCH CONSISTING OF THREE OR MORE MEMBERS, ONE OF WHOM SHALL NECESSARILY BE A JUDICIAL MEMBER AND ONE AN ACCOUNTANT MEMBER. VIDE THE ABOVE SECTION, BENCH SITTING AS A SINGLE MEMBER CAN ADJUDICATE APPEALS ONLY WERE TOTAL INCOME AS COMPUT ED BY THE LD. ASSESSING OFFICER DOES NOT EXCEED @50 LAKHS. IN THE RESULT, I AM OF THE OPINION THAT THERE IS A MISTAKE APPARENT ON RECORD WHICH REQUIRES RECTIFICATION, INVOKING POWERS VESTED ON ME U/S.254 (2) OF THE ACT. ACCORDINGLY IMPUGNED ORDER PASSED BY THE TRIBUNAL I S RECALLED AND REGISTRY IS DIRECTED TO FIX THE APPEAL AFRESH FOR H EARING BEFORE A M.P. NO.55/2018 ( IN ITA NO.2478/MDS/2017 ). :- 3 -: DIVISION BENCH IN DUE COURSE. 3. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 8 TH JUNE, 2018, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER #$ / CHENNAI %& / DATED: 8 TH JUNE, 2018 KV &' ()*) / COPY TO: 1 PETITIONER 3. +,- / CIT(A) 5. )./ 0 / DR 2. / RESPONDENT 4. + / CIT 6. /12 / GF