VENKATESAN RAVI, CHENNAI V. ACIT NON CORPORATE CIRCLE-7(1), CHENNAI

MA 87/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3332 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-07-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 10-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V.S. JAYAKUMAR LD

Judgement Text

आयकर अपीलीय अिधकरण ‘डी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ी महावीर िसंह, उपा!" एवं माननीय ी मनोज कु मार अ'वाल ,लेखा सद* के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A No.87/Chny/2020 (Arising out of ITA No.2388/Chny/2019) (िनधाAरण वषA / Assessment Year: 2011-12) Shri Venkatesan Ravi 14A, Balu Nagar, Mogappair East, Chennai – 600 037. बनाम/ V s. ACIT Non Corporate Circle-7(1), Chennai. थायी लेखा सं. /जीआइ आर सं. /P A N/ G I R No . AD W P R-8864-L (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri V.S. Jayakumar (Advocate) – Ld. AR थ की ओरसे/Respondent by : Shri Hema Bhupal (JCIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 22-07-2022 घोषणा की तारीख /Date of Pronouncement : 03-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this Miscellaneous Petition, the assessee seeks recall of Tribunal’s order passed in ITA No.2388/Chny/2019 on 19-12-2019 wherein the appeal of the assessee has been dismissed. The order is ex-parte qua the assessee. 2. Drawing attention to the petition, Ld. AR submitted that assessee’s appeal has wrongly been dismissed as academic in nature since the assessee assailed the validity of reassessment proceedings which was required to be adjudicated. The Ld. AR also submitted that the M.A No:87/Chny/2020 2 adjournment application was filed on the date of hearing which was ignored / overlooked. The Ld. Sr. DR submitted that no prejudice has been caused to the assessee. 3. Upon perusal of order under consideration, we find that the assessee assailed the validity of reassessment proceedings since this issue was decided against the assessee. The bench dismissed the appeal as academic since the quantum additions were deleted by first appellate authority. However, Ld. AR seeks adjudication of legal grounds. Considering the same, the order passed in ITA No.2388/Chny/2019 on 19-12-2019 stand recalled. The appeal shall come up for hearing before ‘C’ Bench on 05.09.2022 as informed to both the sides. Accordingly, notice is dispensed with. 4. The application stand allowed. Order pronounced on 03 rd August, 2022. Sd/- (MAHAVIR SINGH) उपा!" /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद* / ACCOUNTANT MEMBER चे+ई Chennai; िदनांक Dated : 03-08-2022 EDN EDNEDN EDN/ // /- -- - आदेशकीUितिलिपअ'ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF