ITO NON CORPORATE WARD 7(2), CHENNAI V. M.GIRIJA DEVI, CHENNAI

MA 83/CHNY/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6084 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-06-2024
• Assessment Year: 2006-2007
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member M.A. No. 83/Chny/2020 [In I.T.A. No. 2941/Chny/2018] िनधाŊरण वषŊ/Assessment Year: 2006-07 The Income Tax Officer, Non Corporate Ward 7(2), Chennai 600 034. Vs. Smt. M. Girija Devi, New No. 16, Old No. 22, B Block, 6 th Street, Anna Nagar East, Chennai 600 102. [PAN: AFCPG4382A] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri P. Sajit Kumar, JCIT ŮȑथŎ की ओर से/Respondent by : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date of hearing : 21.06.2024 घोषणा की तारीख /Date of Pronouncement : 03.07.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: By way of this Miscellaneous Application, the Revenue seeks to recall the order dated 22.08.2019 passed in ITA No. 2941/Chny/2018 for the assessment year 2006-07. 2. We find that the appeal was dismissed in terms of the Circular No. 17 of 2019 dated 08.08.2019 for tax effect below ₹. 50,00,000/-. M.A. No. 83/Chny/20 2 3. The ld. DR Shri P. Sajit Kumar, JCIT submits that the issues raised in the Revenue’s appeal are covered by the exception as per para 10(c) of Circular No. 3/2018 dated 11.07.2018 and prayed to recall the order of the Tribunal dated 22.08.2019. 4. The ld. AR Shri S. Sridhar, Advocate did not dispute the same. Therefore, since the issues raised by the Revenue in appeal I.T.A. No. 2941/Chny/2018 for the assessment year 2006-07 are covered by exception as per para 10(c) provided in CBDT Circular No. 3/18, we deem it proper to recall the order dated 22.08.2019 with a direction to the Registry to fix the appeal before the regular Bench. The Registry shall intimate the date of hearing to both the parties. 5. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced on 03 rd July, 2024 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 03.07.2024 Vm/- M.A. No. 83/Chny/20 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.