ITO, CHENNAI V. Proactive Solutech (India) Pvt Ltd., CHENNAI

MA 65/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4349 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 05-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: GAUTHAM VENKATA NARAYANAN
• Keywords: Tax effect; Tax effect

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कु मार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.P No. 65/Chny/2020 (Arising out of ITA No.1999/Chny/2016) (िनधा>रण वष> / Assessment Year: 2010-11) ITO Corporate Ward -5(2) Chennai. बनाम/ V s. M/s. Pro Active Solutech (India) Pvt. Ltd. 5 th Floor, Mookambika Complex, 4 Lady Desika Road, Mylapore, Chennai – 600 004. थायी लेखा सं./जीआइ आर सं./ P A N/ GIR N o . AAAC P - 985 9-K (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Sajit Kumar (JCIT) – Ld. DR थ की ओरसे/Respondent by : Shri Gautham Venkata Narayanan (Advocate) –Ld. AR सुनवाई की तारीख/Date of Hearing : 13.05.2022 घोषणा की तारीख / Date of Pronouncement : 13.05.2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this Miscellaneous Petition, the Revenue seeks recall of Tribunal order ITA No.1999/Chny/2016 passed in bunch of appeals on 22.08.2019. This bunch of revenue’s appeals was dismissed by the bench on account of low tax effect in terms of CBDT Circular No. 03/2018. MP No. 65/Chny/2020 - 2 - 2. The registry has noted a delay of 6 days in the appeal. However, upon perusal of records, it could be gathered that the order under consideration was received in the office of Ld. Pr.CIT on 07.11.2019 and accordingly, the petition is within time. 3. The Ld. Sr. DR submitted that the Revenue appeal has been dismissed on account of low tax effect in terms of CBDT Circular No. 03/2018. However, the additions were made pursuant to the Revenue Audit Objections which has been accepted by the department and therefore, the appeal was covered by exception clause 10(c) of aforesaid Circular which provides that adverse judgments would be contested on merits notwithstanding the quantum of tax effect in case Revenue Audit Objections has been accepted by the Department. The Ld. Sr. DR also submitted that a liberty was also granted by the Tribunal in Para-8 of the order to take appropriate remedial steps if the appeal was summarily dismissed wrongly. The copy of the Revenue Audit Objections has been placed on record. The Ld. AR could not controvert the aforesaid position. 4. After due consideration, we concur that the appeal fall under exception clause 10(c) of aforesaid Circular. Accordingly, the order passed in ITA No.1999/Chny/2016 is recalled and the appeal is restored back to its original status. The quantum appeal shall come up for hearing on 29.06.2022 before ‘C’ bench. Both parties informed and accordingly, service of notice is dispensed with. MP No. 65/Chny/2020 - 3 - 5. The Miscellaneous Petition stands allowed in terms of above order. Order pronounced in open court on 13 th May, 2022. Sd/- (MAHAVIR SINGH) उपा ! /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद) / ACCOUNTANT MEMBER चे+ई Chennai; िदनांक Dated : 13-05-2022 JPV JPVJPV JPV आदेशकीRितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF