ACIT CIRCLE 3(1), TRICHY V. N.S.K.BUILDERS, TRICHY

MA 90/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3087 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-08-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 15-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPTHA
• Assessee Lawyers: VINU PRADHA
• Keywords: Audit objection

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ ’’ ’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI ी महावीर सह, उपा य एवं ी मनोज कुमार अ वाल, लेखा सद य के सम BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER M.A No.90/Chny/2020 (Arising out of ITA No.1415/Chny/2019) िनधा रण वष /Assessment Year: 2008-09 The Joint Commissioner Income Tax (OSD), Circle-1(1), Trichy. Vs. N.S.K. Builders, No.73/12A, Annamalai Nagar, Trichy - 620 018. [PAN: AADFN-6812-G] ( अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ की ओर से/ Assessee by : Ms. Vinu Pradha, Advocate थ की ओर से /Revenue by : Ms. Deeptha, JCIT सुनवाई क तारीख/Date of Hearing : 26.08.2022 घोषणा क तारीख /Date of Pronouncement : 26.08.2022 आदेश / O R D E R Per Mahavir Singh, Vice President : By way of this Miscellaneous Application, the Revenue has requested for recalling of the Tribunal’s order passed in ITA No.1415/Chny/2019 vide order dated 09.03.2020 for Assessment Year 2008-09 dismissing the appeal in view of the CBDT Circular No.17/2019 dated 08.08.2019. 2. Now, the Revenue has moved Miscellaneous Petition stating the reason that this appeal was decided in view of audit objection and as MA No.90/Chny/2020 :- 2 -: per exception clause 10(c) Para 10 of Circular No.3/2018-19 dated 11.07.2018 and its amendment dated 20.08.2019, there is mistake crept in the order of the Tribunal. Now before us, the Ld. Sr. D.R filed the papers relating to audit objection and the audit statement prepared by Commissioner of Income Tax-I, Tiruchirapalli accepting the audit objection. 3. When these were confronted to the Ld. counsel for the assessee, she conceded the position and stated that the appeal may be recalled and can be fixed for any day for hearing. Hence, in term of above, we allow the Miscellaneous Application of Revenue and recall the order of the Tribunal. Thus, the appeal of assessee is fixed for hearing on 21.09.2022. 4. In the result, Miscellaneous Application of the Revenue is allowed. Order pronounced in the Open Court on 26 th August, 2022. Sd/- Sd/- ( मनोज मनोजमनोज मनोज कुमार कुमारकुमार कुमार अ वाल अ वालअ वाल अ वाल) (Manoj Kumar Aggarwal) लेखा लेखालेखा लेखा सद य सद यसद य सद य /Accountant Member (महावीर िसंह) (Mahavir Singh) उपा / Vice President चे ई/Chennai, दनांक/Dated: 26 th August, 2022. EDN/- आदेश क ितिलिप अ ेिषत/Copy 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