ITO, Ward 1, Tirunelveli, Tirunelveli V. Mohamed Kattubava Allah Pitchai, Tirunelveli

MA 55/CHNY/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4936 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-08-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 15-07-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member M.A. No. 55/Chny/2024 [In I.T.A. No. 1362/Chny/2023] िनधाŊरण वषŊ/Assessment Year: 2017-18 The Income Tax Officer, Ward 1, Tirunelveli. Vs. Mohamed Kattubava Allah Pitchai, No. 20, 21, Kalyanipuram 2 nd Street, Alwarkurichi, Tirunelveli Dt. 627 412. [PAN: AHCPA6496P] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Ms. R. Anita, Addl. CIT ŮȑथŎ की ओर से/Respondent by : None सुनवाई की तारीख/ Date of hearing : 09.08.2024 घोषणा की तारीख /Date of Pronouncement : 14.08.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: By way of this Miscellaneous Application, the Revenue seeks to rectify its order dated 30.01.2024 passed in ITA No. 1362/Chny/2023 for the assessment year 2017-18. 3. The ld. DR Ms. R. Anita, Addl.CIT pointed out that there is apparent typographical error in para 5 of the appeal order. It was also submitted that during the course of hearing of the appeal, the Bench has indicated to impose cost for the mistake/lapses committed by the petitioner in not M.A. No. 55/Chny/24 2 appearing before the authorities below with a view to set aside the assessment for de novo adjudication, whereas, in para 5 at page 2, the matter has been remitted back to the file of the ld. CIT(A) instead of Assessing Officer for de novo adjudication and pleaded for rectifying the apparent mistakes in the order of the Tribunal. 3. None appeared on behalf of the assessee or any adjournment petition filed. 4. On perusal of the order passed by the Tribunal dated 30.01.2024, we note that there is mistake in para 5 and accordingly, we rectify the order of the Tribunal and now para 5 reads as under: “5. Accordingly, the order passed by the ld. CIT(A) is set aside and remit the matter back to the file of the A.O. to adjudicate this appeal afresh in accordance with law, after giving reasonable opportunity to the assessee. We also direct the Assessee to appear before the Assessing Officer on the date of hearing without fail. In view of the above, the appeal filed by the assessee is allowed for statistical purposes.” 5. The order dated 30.01.2024 in disposing off the appeal in I.T.A. No. 1362/Chny/2024 stands accordingly modified by rectifying the mistake apparent from records. The rest of the order remains same and we order accordingly. M.A. No. 55/Chny/24 3 6. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced on 14 th August, 2024 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 14.08.2024 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.