SHRI S. MURUGAN, TENKASI V. ITO, WARD-5, , TIRUNELVELI

MA 98/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3333 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-07-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 28-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PETITION DATED ..

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.98/Chny/2020 (Arising out of ITA No.3348/Chny/2019) (िनधा@रण वष@ / Assessment Year: 2012-13) Shri S. Murugan No.62/4, Shencottari Road, Ilanju – 627 811, Tenkasi (Tk). बनाम/ V s. ITO, Ward-5, Tirunelveli. थायी लेखा सं. /जीआइ आर सं. /P A N/ G I R No . AF K P M-3459-A (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Petition dated 17.06.2020 थ की ओरसे/Respondent by : Shri P. Sajit Kumar (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 rectification in Tribunal’s order passed in ITA No.3348/Chny/2019 on 31.01.2020 wherein the appeal of the assessee has been partly allowed for statistical purposes. The bench, restored the matter back to the file of Ld. CIT(A) with a cost since the order was an ex-parte order. Against this order, the assessee has preferred this application and pleaded for disposal of the same on the basis of petition. M.A No:98/Chny/2020 2 2. In the petition, the assessee has submitted that the jurisdictional issue as raised in ground no.2 was not adjudicated and therefore, there was mistake in the order. The Ld. Sr. DR, on the other hand, submitted that the appeal has already been restored back to the file of Ld. CIT(A) and therefore, the order would not require any interference. 3. Upon perusal of the Tribunal order, it could be seen that the appeal has been restored back to the file of Ld. CIT(A) for fresh adjudication with a cost since the assessee failed to comply with several hearing notices. Thus, there is no adjudication by Tribunal on merits. The assessee is free to raise the issue of jurisdiction before Ld. CIT(A), if so advised. In any eventuality, the order would not require any interference by us u/s 254(2). 4. The application stand dismissed. 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/ EDN/EDN/ EDN/- -- - आदेशकीTितिलिपअ&ेि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