ACIT CENTRAL CIRCLE 3 (1), CHENNAI V. SMT SASIKALA RAGHUPATHY L/H OF LATE B G RAGHUPATHY, CHENNAI

MA 8/CHNY/2022

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1662 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SANDHYAARTHI T.
• Section: 13

Judgement Text

आयकर अपील य अ धकरण, ‘ए’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI ी वी. द ु गा राव, या यक सद य एवं ी जी. मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Misc. Petition N o. 8/ Ch n y/ 2 0 2 2 (In ITA No. 1 5 1 2/ C h n y/ 2 0 1 8) ( नधा रणवष / As s e s s m en t Ye a r : 20 13 - 1 4) The Deputy Commissioner of Income Tax, Central Circle-3(1) Chennai. V s Mrs. Sasikala Raghupathy, L/H of late B.G.Raghupathy, No.60, Old No.100, IV Street Abiramapuram,Chennai-34. PA N: A A F P R 5 77 9J (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr AR.V. Sreenivasan, Addl.CIT यथ क ओरसे/Respondent by : Ms.Sandhyaarthi T., FCA स ु नवाईक तार%ख/D a t e o f h e a r i n g : 01.07.2022 घोषणाक तार%ख /D a t e o f P r o n o u n c e m e n t : 01.07.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: The Revenue has filed present Miscellaneous Application against order of the Tribunal in ITA No.1512/Chny/2018 dated 23.06.2021 and relevant to the assessment year 2013-14. 2. The Revenue has narrated facts and mistakes stated to be apparent on record from the order of the Tribunal dated 23.06.2021 and relevant contents of Miscellaneous Application filed by the Revenue are reproduced as under:- 2 Misc.Petition No. 8/Chny/2022 “It is humbly submitted that the Hon'ble ITAT dismissed Revenue's appeal in the case of Smt. Sasikala Raghupathy, (L/H of late B.G. Raghupathy) vide its order dated 23-06-2021 in ITA No. 1512/CHNY/2018 for the AY 2013-14 observing as under: " ..... 30. The next issue that came up for our consideration for assessment year 2013-14 is addition of Rs.15,00,000/- found. during the course of search in the bank locker of Shri V.R. Mahadevan. Smt. Sasikala Raghupathy has offered a sum of Rs. 15, 00,000/- representing cash found during the course of search in the locker of Shri Mahadeven has her income. The ld.CIT(A) after considering the fact that said amount was subjected to tax in the hands of Smt. Sasikala Raghupathy has rejected additions made by the AO in the hands of the assessee. Therefore, we are of the considered view that there is no error in the findings recorded by the ld.CIT(A) to delete additions made towards cash found in the bank locker of Shri Mahadeven and offered to tax in the hands of Smt. Sasikala Raghupathy and hence, we are inclined to uphold findings of ld. CJT(A) and reject ground taken by the Revenue." In this regard, it is respectfully submitted that the addition of Rs. 15,00,000/- was made in AY 2014-15 substantively in the case of the assessee, late Shri B.G. Raghupathy and protectively in the AY 2013-14. During the course of appellate proceedings before the Ld.CIT(A), the AR of the assessee submitted that as the assessee voluntarily offered the amount of Rs.15 ,00,000/- to tax in the A Y 2013-14, assessing the same amount once again in the AY 2014-15 would tantamount to double addition. The Ld. CIT(A) accepted the request of the AR of the assessee and retained the addition of Rs.15,00,000/- made in the AY 2013-14 and deleted the same amount of addition in the AY 2014-15 in the case of the assessee. Tho Hon'ble Tribunal has upheld the view of the Ld- CIT(A)- However, in para 30, the Hon'ble Tribunal observed that the addition made in the hands of Smt. Sasikala Raghupathy has been sustained and the addition in the hands of the assessee be deleted. 3. As this is a mistake apparent from record, this Miscellaneous petition is filed before the Hon'ble Tribunal with a humble request 3 Misc.Petition No. 8/Chny/2022 to take appropriate remedial steps for rectification of the mistake as mentioned in the Para 2.” 3. We have heard both the parties and considered Miscellaneous Application filed by the Revenue and we find that there is a typographical error in the order of the Tribunal dated 23.06.2021 inasmuch as while adjudicating ground No.3 of Revenue appeal filed for the assessment year 2013-14, it was observed that cash found during the course of search amounting to Rs.15,00,000/- in the locker of Shri Mahadevan has been assessed in the hands of Smt.Sasikala Raghupathy, however, fact remains that said sum of Rs.15,00,000/- has been assessed in the hands of Shri D.G.Raghupathy. Further, since, B.G.Raghupathy was expired and appeal has been filed by legal heir Mrs.Sasikala Raghupathy, by an inadvertent error the Tribunal gave its finding that cash found during the course of search in the hands of Smt.Sasikala Raghupathy, instead of late Shri B.G.Raghupathy and thus, we are of the considered view that said finding of the Tribunal constitutes mistake apparent on record which is needs to be rectified u/s.254(2) of the Income Tax Act, 1961. Hence, we recall order of the Tribunal dated 23.06.2021 in ITA No. 1512/Chny/2018 for the 4 Misc.Petition No. 8/Chny/2022 assessment year 2013-14, qua, para 30 of the Tribunal order. Further, said typographical error has been corrected, inasmuch as cash found during the course of search has already been assessed in the hands of late B.G.Raghupathy, but not in the hands of Smt.Sasikala Raghupathy. Except this, findings of the Tribunal in para 30 of the Tribunal order dated 23.06.2021 remains unchanged. 4. In the result, Miscellaneous Application filed by the Revenue is treated as allowed in terms of our observations herein above. Order pronounced in the open court on 1 st July , 2022 Sd/- Sd/- ( वी.द ु गा राव) (जी.मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) )या यक सद+य /Judicial Member लेखा सद+य / Accountant Member चे)नई/Chennai, .दनांक/Dated 1 st July, 2022 DS आदेश क त2ल3प अ4े3षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु 5त (अपील)/CIT(A) 4. आयकर आय ु 5त/CIT 5. 3वभागीय त न9ध/DR 6. गाड फाईल/GF.