Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 3366 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 4 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
01-08-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
D
Next Hearing Date
28-07-2022
Assessment Year
2011-2012
Appeal Filed On
13-03-2019
Judgement Text
Miscellaneous Application No.67/Chny/2019 (in ITA No.2207/Chny/2018) िनधा रण वष /Assessment Year: 2011-12 Mr.S.Mahadevan, Prop. Sri Srinivas Timbers, No.164-A, Uluthukuppai, Sirkali Main Road, Mayiladuthurai-629 001. v. The Asst. Commissioner- of Income Tax, Circle-1, Kumbakonam. [PAN: AJFPM 0087 K] (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Mr.Tarun, Adv. for Mr.Sridhar यथ क ओर से /Respondent by : Mr.D. Hema Bhupal, JCIT सुनवाई क तारीख/Date of Hearing : 29.07.2022 घोषणा क तारीख /Date of Pronouncement : 02.08.2022 आदेश / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: The assessee has filed present Miscellaneous Application against the order of the Tribunal in ITA No.2207/Chny/2018 dated 02.01.2019 and relevant assessment year 2011-12. 2. The assessee has narrated the facts of its case and mistakes stated to be apparent on record from the order of the Tribunal dated 02.01.2019 and relevant contents of Miscellaneous Application filed by the assessee for the AY 2011-12 in ITA No.2207/Chny/2018 are reproduced as under: आयकर अपीलीय अिधकरण, ’डी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी जी. मंजूनाथा, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER MA No.67/Chny/2019 (in ITA No.2207/Chny/2018) :: 2 :: The Bench in their exparte order dated 02.01.2019 remitted the issues challenged by the Revenue to the file of the Assessing Officer on the acceptance of the ground challenging the applicability of Rule 46A(3) of the Income Tax Rules, 1962 in para 4. There was no hearing notice served on the Petitioner /Respondent and hence the proviso below Rule 2_5 of Income Tax Appellate Tribunal Rules, 1963 would get attracted for the plea to recall the exparte order for granting opportunity of hearing. Further, the Petitioner /Respondent had not filed any fresh evidence before the First Appellate Authority and hence the acceptance of the ground raised by the Revenue on the violation of Rule 46A(3) of the Income Tax Rules, 1962 mechanically would constitute mistake apparent from record while justifying the plea for recall of the exparte order dated 2.1.2019. On the cumulative consideration of the facts and circumstances of the case, the Petitioner/ Appellant pleads for passing an appropriate decision in recalling the exparte order dated 02.01.2019 for the Assessment Year 2011-12 in I.T.A.No.2207/Chny/2018 on the strength of the proviso below Rule 25 of the Appellate Tribunal Rules, 1963 with a view to grant opportunity to the Petitioner /Respondent and thus render justice. 3. We have heard both the parties and considered the Miscellaneous Application filed by the assessee in the order of the Tribunal dated 02.01.2019 and we find that there is no merit in the Miscellaneous Application filed by the assessee, because the Tribunal has restored the issue back to the file of the Ld.CIT(A) to decide the issue by considering the plea of the Revenue that there was a violation of Rule 46A(3) of the Income Tax Rules, 1962. Further, the Tribunal directed the Ld.CIT(A) to obtain Remand Report from the AO regarding fresh evidence filed by the assessee and decide the issue in accordance with law. From the above, what is clear is that the Tribunal does not express any view but simply set aside to the file of the Ld.CIT(A) for fresh examination and thus, we are of the considered view that there is no mistake in the order of the Tribunal MA No.67/Chny/2019 (in ITA No.2207/Chny/2018) :: 3 :: and the Miscellaneous Application filed by the assessee deserves to be dismissed and hence, the same is dismissed as not maintainable. 4. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced on the 02 nd day of August, 2022, in Chennai. Sd/- ( वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (जी. मंजूनाथा) (G. MANJUNATHA) लेखा सद य/ACCOUNTANT MEMBER चे ई/Chennai, दनांक/Dated: 02 nd August, 2022. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 4. आयकर आयु"/CIT 2. यथ /Respondent 5. िवभागीय ितिनिध/DR 3. आयकर आयु" (अपील)/CIT(A) 6. गाड फाईल/GF
