M/s. Chroma Print, CHENNAI V. ACIT, Coimbatore

MA 98/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8926 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 12-07-2012
• Court: TRIBUNAL
• Department Lawyers: S DAS GUPTA IRS
• Assessee Lawyers: R KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH CHENNAI BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SHRI V. DURGA RAO, JUDICIAL MEMBER M.A. NO.98/MDS/2012 (IN ITA NO.366/MDS/2012) ASSESSMENT YEAR : 2005-06 M/S. CHROMA PRINT, C.O SRI T.N. SEETHARAMAN, ADVOCATE, 384, (OLD NO. 196), LLOYDS ROAD, CHENNAI-600 086. ( PAN : AAEFC1527C ) V. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-II, COIMBATORE. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI R. KUMAR, ADVOCATE RESPONDENT BY : SHRI S. DAS GUPTA, IRS, JCIT DATE OF HEARING : 24.0 8.2012 DATE OF PRONOUNCEMENT : 24.08.201 2 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 366/MD S/2012 DATED 27-06-2012 FOR THE ASSESSMENT YEAR 2005-06. IN THIS MA NO.98/MDS /2012 2 APPLICATION THE LEARNED COUNSEL FOR THE ASSESSEE HA S POINTED OUT THAT HE HAS RAISED 8 GROUNDS OF APPEAL. THE TR IBUNAL HAS CONSIDERED ONLY 4 GROUNDS RELATING TO THE ISSUE OF RE-OPENING. THE REMAINING GROUNDS ON MERITS WERE NOT CONSIDERED BY THE TRIBUNAL. 2. THE LEARNED DR, ON THE OTHER HAND, HAS SUBMITTED THAT THERE IS NO MERIT IN THE APPLICATION. HOWEVER, HE FAIRLY ACCEPTED THAT THE TRIBUNAL HAS CONSIDERED THE ISSUE OF RE- OPENING ONLY. 3. WE HAVE HEARD BOTH THE SIDES, PERUSED THE RECORD S AND GONE THROUGH THE ORDER PASSED BY THE TRIBUNAL. WE FIND THAT THE TRIBUNAL WHILE PASSING THE ORDER DATED 27-06-20 12 HAS CONSIDERED ONLY THE ISSUE REGARDING RE-OPENING OF T HE ASSESSMENT AND INADVERTENTLY THE GROUNDS RAISED I.E . GROUNDS 5 TO 8 WERE NOT CONSIDERED. IN THE CIRCUMSTANCES, IN OUR OPINION, THE ORDER OF THE TRIBUNAL HAS TO BE RECALL ED. WE THEREFORE RECALL OUR ORDER DATED 27-06-2012 AND DIR ECT THE REGISTRY TO POST THIS APPEAL FOR HEARING ON REGULAR COURSE, AFTER DUE PROCESS. ORDERED ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. MA NO.98/MDS /2012 3 ORDER PRONOUNCED ON FRIDAY, THE 24 TH OF AUGUST, 2012, AT CHENNAI. SD/- SD/- (DR. O. K. NARAYANAN) ( V.DURGA RAO ) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 24 TH AUGUST, 2012. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE