K.V.Vijayaraghavan, CHENNAI V. DCIT, CHENNAI

MA 83/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6696 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 22-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N GOPI KRISHNA
• Assessee Lawyers: T N SEETHARAMAN
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . , , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.83/CHNY/2017 IN I.T.A.NO.456/MDS/2014 ( / ASSESSMENT YEAR :2005-06) SHRI K.V. VIJAYARAGHAVAN, NO.4, OLD NO.25, DR.NAIR ROAD, T.NAGAR, CHENNAI 600 017. V S THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE 1(1), CHENNAI PAN: ACLPV6440Q ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI T.N. SEETHARAMAN, ADVOCATE /RESPONDENT BY : SHRI N. GOPIKRISHNA, JCIT /DATE OF HEARING : 22.06.2018 /DATE OF PRONOUNCEMENT : 22.06.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.456/MDS/2014 DATED 30.11.2016 FOR THE ASSESSMENT YEAR 2005-06. 2. AT THE OUTSET THE LD.AR SUBMITTED THAT IN THE ORDER OF THE TRIBUNAL, THE FACT SHEET PLACED IN THE PAPER-BOOK DATED 08.04.2015 WAS NOT 2 MP NO.83/CHNY/2017 CONSIDERED WHILE PASSING THE ORDER. IT WAS THEREFORE PLEADED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED IN ORDER TO EXAMINE THE SAME AND THEREAFTER PASS APPROPRIATE ORDER IN ACCORDANCE WITH MERIT AND LAW. THE LD.DR COULD NOT CONTROVERT TO THE SUBMISSION OF THE LD.AR. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULLY PERUSED THE MATERIAL ON RECORD. ON READING THE ORDER OF THE BENCH, WE FIND THAT THERE IS NO DISCUSSION WITH RESPECT TO THE FACT SHEET FILED BY THE ASSESSEE DATED 08.04.2015. THEREFORE IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 30.11.2016 IN ITA NO.456/MDS/2014 IN ORDER TO CONSIDER THE FACT SHEET DATED 08.04.2015 FILED BY THE ASSESSEE BEFORE THE BENCH WHILE HEARING THE CASE ON 14.09.2016. THE REGISTRY IS HEREBY DIRECTED TO POST THE APPEAL IN DUE COURSE AND INTIMATE BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE, 2018 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 22 ND JUNE, 2018 3 MP NO.83/CHNY/2017 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.