GEETHA SEKAR, CHENNAI V. ITO, NCW - 13 (4), CHENNAI

MA 67/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2906 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-08-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 10-07-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 67/Chny/2022 [In I.T.A. No.1762/Chny/2019] Assessment Year: 2012-13 Smt. Geetha Sekar, SP-20, 3 rd Street, 1 st Sector, K.K. Nagar,Chennai 600 078. [PAN:AHIPG0190N] Vs. The Income Tax Officer, Non Corporate Ward 13(4), Room No. 406, IVth Floor, Annexe Building, Aayakar Bhavan, No. 121, M.G. Road, Nungambakkam, Chennai 600 034. (Petitioner) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri G. Gopalan, Retd. JCIT ŮȑथŎ की ओर से/Respondent by : Shri Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 12.08.2022 घोषणा की तारीख /Date of Pronouncement : 07.09.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in assessee’s appeal in I.T.A. No. 1762/Chny/2019 dated 08.06.2022 for the assessment year 2012-13. 2. By referring to the miscellaneous petition, the ld. Counsel for the assessee has submitted that while concluding the appeal order, the M.P. No.67/Chny/22 2 Tribunal has not considered the receipt contain in paper book page 33- 34 of Shri S.V. Rajagopal and thereby held that Shri S.V. Rajagopal was the actual owner of the scheduled property and therefore, the impugned transaction was a family transaction and thus, there is a mistake apparent in the order of the Tribunal. Therefore, the ld. Counsel prayed for recalling the order of the Tribunal dated 08.06.2022 for fresh adjudication. 3. On the other hand, the ld. DR has submitted that the registered sale deed brought on record, which was part of the appellate order, wherein, it has been clearly mentioned that Shri S.V. Rajagopal, represented by his Power Agent Shri V. Sekar as Vendor executed the sale deed and the same was duly registered in SRO, Neelankari in favour of the assessee towards transfer of scheduled property for a sale consideration of ₹.75,00,000/- and the vendor also admitted and acknowledged the receipt of the sale consideration. Based on the legal document, the ld. CIT(A) as well as the Tribunal has considered the issue in depth and decided the issue in accordance with law and pleaded that there is no mistake apparent on record and the MP filed by the assessee is liable to be dismissed. M.P. No.67/Chny/22 3 4. We have heard both the parties, perused the records. The registered sale deed brought on record before the authorities below as well as part of the appellate order, it has been clearly mentioned that Shri S.V. Rajagopal, represented by his Power Agent Shri V. Sekar as Vendor executed the sale deed, which was duly registered in SRO, Neelankari, in favour of the assessee towards transfer of scheduled property for a sale consideration of ₹.75,00,000/- and the vendor also admitted and acknowledged the receipt of the sale consideration. The registered sale deed is a legal document and no material against the registered deed was brought on record. Any unregistered paper has no legal sanctity, which can be taken into consideration and decide the issue over and above the registered document. Admittedly, the papers filed in the paper book page 33-34 are not registered document or otherwise, the assessee should have brought on record any material towards cancellation of the registered document by order of any Court of Law. Under the above facts and circumstances, we find no mistake apparent in the order of the Tribunal dated 08.06.2022. Accordingly, the miscellaneous petition filed by the assessee is dismissed. M.P. No.67/Chny/22 4 5. In the result, the miscellaneous petition filed by the assessee is dismissed. Order pronounced on 07 th September, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 07.09.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.