DCIT, Trichy V. K.C.Pallanishamy, Karur

MA 99/CHNY/2020

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6003 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-06-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 30-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ 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. 99/Chny/2020 [In I.T.A. No. 998/Chny/2015] िनधाŊरण वषŊ/Assessment Year: 2009-10 The Joint Commissioner of Income Tax (OSD), Circle 2, Trichy. Vs. Shri K.C. Pallanishamy, No. 330/1, C.A. Koil Road, Karur. [PAN: AFQPP7907Q] (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 : 05.07.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: By way of this Miscellaneous Application, the Revenue intends to recall exparte order dated 05.12.2019 passed in ITA No. 998/Chny/2020 for the assessment year 2009-10. 2. The ld. DR, Shri P. Sajit Kumar, JCIT drew our attention to the application under Rule 24 of the IT(AT) Rules, 1963 and argued that the order passed by the ITAT exparte of Revenue, is liable to be recalled as there was no opportunity to the Appellant/Revenue. The ld. DR drew our M.A. No. 99/Chny/20 2 attention to the para 2 of the impugned order and argued that the ITAT passed the said order in the absence of any representation on behalf of the Appellant/Revenue, which is unfair and prayed to allow the Miscellaneous Application filed under Rule 24 of IT(AT) Rules, 1963. 3. The ld. A.R., Shri S. Sridhar, Advocate submits that the revenue failed to show reasons for remaining exparte and objected to recall the order. 4. Heard both the parties and perused the material available on record. We find that the Tribunal passed consolidated order dated 05.12.2019 in respect of Revenue’s appeals and Cross Objections of the assessee relevant to the assessment years 2009-10 and 2008-09. The Revenue filed the present Miscellaneous Application only against ITA No. 998/Chny/2015 for the assessment year 2009-10. We find that the Tribunal collectively discussed the issues in ITA Nos. 998/Chny/2015 and 999/Chny/2015. The Tribunal, from para 4 onwards by reproducing grounds of appeal and gave finding against the Revenue by holding that the Revenue was unable to substantiate any of the ground raised nor was the Revenue able to find out any error in the order of the ld. CIT(A) on the issues of which, the Revenue filed these appeals. Further, in connecting C.O. No. 71/Chny/2015 in ITA No. 998/Chny/2015, the Tribunal M.A. No. 99/Chny/20 3 discussed the issues in details from paras 7 to 18 of Cross Objections filed by the assessee, which clearly establishes that the Tribunal discussed the issues on merits in accordance with law, warranting our interference under Rule 24 of IT(AT) Rules, 1963. Thus, the Miscellaneous Application filed by the Revenue fails and is dismissed. 5. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced on 05 th July, 2024 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 05.07.2024 Vm/- 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.