S.Mohan Kumar, CHENNAI V. ACIT, CHENNAI

MA 77/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4749 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 29-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 25-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: S SRIDHAR
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . . . , . , # BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.72 TO 78/MDS/2016 ( I.T.A.NOS.1323 TO 1325/MDS/2014 & 1 425 TO 428/MDS/2013 ( / ASSESSMENT YEARS : 2007-08, 2006-07, 2008-09 & 200 5-06 TO 2008-09) MR. S.MOHAN KUMAR, 18, HUNTERS ROAD, CHOOLAI, CHENNAI-600 112. VS THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-IV(2), CHENNAI. PAN: AAGPM3050N (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. S.SRIDHAR, ADVOCATE /RESPONDENT BY : MR. SHIVA SRINIVAS, JCIT /DATE OF HEARING : 29 TH JULY, 2016 /DATE OF PRONOUNCEMENT : 16 TH AUGUST, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: ALL THESE MISCELLANEOUS PETITIONS ARE FILED BY TH E ASSESSEE PRAYING FOR RECTIFICATION OF MISTAKE BY RE CALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA NOS.1323 TO 1325/MDS/2014 & ITA NOS.1425 TO 1428/MDS/2013 DAT ED 12.02.2016. 2. IN ALL THESE SEVEN MISCELLANEOUS PETITIONS, THE ASSESSEE HAS STATED THAT HE WAS UNDER BONAFIDE BELI EF THAT SINCE THE LEARNED COMMISSIONER OF INCOME TAX (APPEA LS) HAD OVERLOOKED RULE 46A OF THE INCOME TAX RULES, TH E 2 MP NO.72 TO 78/MDS/2016 HONBLE TRIBUNAL WOULD REMIT BACK THE MATTER TO T HE FILE OF THE LEARNED ASSESSING OFFICER TO CONSIDER THE FRESH EVIDENCE PRESENTED BEFORE THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR THE FIRST TIME. HOWEVER, AFTER PERUSI NG THE ORDER OF THE TRIBUNAL, IT WAS OBSERVED THAT THE HONBLE T RIBUNAL HAD REMITTED THE MATTER BACK TO THE LEARNED COMMISSIONE R OF INCOME TAX (APPEALS) FOR COMPLIANCE OF RULE 46A OF THE RULES AND THEREAFTER DECIDE THE MATTER ON MERITS. 3. THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED BEFORE US THAT THE MATTER MAY BE REMITTED BACK TO T HE FILE OF THE LEARNED ASSESSING OFFICER SO THAT THE ASSESSEE WILL HAVE PROPER OPPORTUNITY TO PRESENT HIS CASE BEFORE HIM W ITHOUT UNDUE PRESSURE FROM ANY DIRECTIONS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) WHILE HE REMAN DS THE MATTER BACK TO THE FILE OF THE LEARNED ASSESSIN G OFFICER FOR COMPLIANCE OF RULE 46A OF THE RULES. ACCORDINGLY, I T WAS PRAYED THAT THE ORDER OF THE TRIBUNAL MAY BE MODIFI ED. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON THE O THER HAND, VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE L EARNED 3 MP NO.72 TO 78/MDS/2016 AUTHORIZED REPRESENTATIVE AND REQUESTED THAT MISCEL LANEOUS PETITIONS OF THE ASSESSEE MAY BE DISMISSED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIALS ON RECORD. SINCE THE ASSESSE E HAS CERTAIN APPREHENSIONS TO ONCE AGAIN APPEAR BEFORE T HE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND REQUESTED FOR REMITTING THE MATTER TO THE FILE OF T HE LEARNED ASSESSING OFFICER IN ORDER TO PRESENT THE ADDITIONA L EVIDENCE BEFORE HIM, WE ARE OF THE CONSIDERED VIEW THAT IN T HE LARGER INTEREST OF JUSTICE, THERE WOULD BE NO HARM TO HEED TO THE REQUEST OF THE ASSESSEE. HENCE, WE HEREBY MODIFY OU R EARLIER ORDER DATED 12.02.2016 BY REMITTING BACK ALL THE A SSESSEES APPEALS AND REVENUE APPEALS TO THE FILE OF THE LEAR NED ASSESSING OFFICER FOR DE NOVO CONSIDERATION WITH RE SPECT TO THE LIMITED ISSUES DECIDED BY THE LEARNED COMMISSIO NER OF INCOME TAX (APPEALS) IN VIOLATION OF RULE 46A OF TH E RULES AND WITH DIRECTION TO PASS APPROPRIATE ORDERS AS PE R LAW & MERIT ONLY WITH RESPECT TO THOSE ISSUES. WE ALSO HE REBY DIRECT THE ASSESSEE TO CO-OPERATE WITH THE PROCEEDINGS BEF ORE THE REVENUE IN ORDER TO EXPEDITE THE ORDERS OF THE REVE NUE. 4 MP NO.72 TO 78/MDS/2016 6. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 16 TH AUGUST , 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN ALANKAMONY ) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, /DATED THE 16 TH AUGUST, 2016 SOMU $% (% /COPY TO: 1. APPELLANT 2. RESPONDENT 3. ) ( )/CIT(A) 4. ) /CIT 5. % - /DR 6. /GF.