RR Donnelley India OUtsource Private Limited, CHENNAI V. DCIT, CHENNAI

MA 80/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5774 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-07-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 22-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: R VIJAYARAGHAVAN
• Keywords: Reopening of assessment; Rectification of order
• Section: 147

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI , . ,'# BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.80/MDS/2017 (IN I.T.A.NO.711/MDS/2016) ( / ASSESSMENT YEAR :2006-07) M/S. RR DONNELLEY INDIA OUTSOURCE PVT. LTD., 43A, 1 ST MAIN ROAD, R.A.PURAM, CHENNAI-600 028. VS DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-V(4) CHENNAI-600 034. PAN:AABCH1990A (PETITIONER) ( /RESPONDENT) APPLICANT BY : SHRI R. VIJAYARAGHAVAN, ADVOCATE /RESPONDENT BY : SHRI B. SAGADEVAN, JCIT /DATE OF HEARING : 28.07.2017 /DATE OF PRONOUNCEMENT : 07.08.2017 / O R D E R PER A. MOHAN ALANKAMONY, AM: THE MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.711/MDS/2 016 DATED 01.08.2016. 2. AT THE OUTSET, THE LD.AR SUBMITTED THAT THE TRIB UNAL HAD NOT DECIDED THE LEGAL ISSUE WITH RESPECT TO REOPENING O F ASSESSMENT U/S.147 OF THE ACT. IT WAS THEREFORE PLEADED THAT, TO THAT EXTENT THE ORDER OF THE TRIBUNAL MAY BE RECALLED IN ORDER TO CONSIDER THE 2 M.P.NO.80 /MDS/2017 GROUND WITH RESPECT TO REOPENING OF ASSESSMENT U/S. 147 OF THE ACT. THE LD.DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD.AR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIAL ON RECORD. ON VERIFYING THE MATERIALS ON RECORD, WE FIND THAT THOUGH THE ASSESSEE HAD RAISED THE LEGAL ISSUE WITH RESPECT TO REOPENING U/S.147 OF THE ACT, IN ITS GRO UNDS OF APPEAL, THE SAME WAS NOT ARGUED BEFORE THE BENCH AT THE TIM E OF HEARING. THEREFORE, THE GROUND WITH RESPECT TO REOPENING WAS NOT CONSIDERED. HOWEVER, IN THE INTEREST OF JUSTICE, SI NCE THE ASSESSEE HAS COME UP WITH THE PRAYER BEFORE US FOR CONSIDERI NG THE GROUND WITH RESPECT TO REOPENING U/S.147 OF THE ACT, WE AR E OF THE CONSIDERED VIEW THAT A FAIR OPPORTUNITY IS TO BE PR OVIDED TO THE ASSESSEE. THEREFORE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL FOR THE LIMITED PURPOSE OF ADJUDICATING THE GROUND WITH RESPECT TO REOPENING OF ASSESSMENT U/S.147 OF THE ACT. THE REG ISTRY IS HEREBY DIRECTED TO POST THE APPEAL FOR HEARING IN D UE COURSE AND INTIMATE BOTH THE PARTIES. 3 M.P.NO.80 /MDS/2017 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 07 TH AUG, 2017 AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER /CHENNAI, /DATE : 07 TH AUG 2017 JR #$%& '(% /COPY TO: 1.'&+$ /APPELLANT 2. /RESPONDENT 3. , ( '&+$ )/CIT(A) 4. , /CIT 5. %-.+ / /DR 6. .0 $ /GF