PEER MOHAMED IBRAHIM,EAST AVANI MOOLA STREET, MADURAI V. INCOME TAX OFFICER, NON CORP.WARD 2(1), INCOME TAX OFFICE, MADURAI, INCOME TAX OFFICE, MADURAI

MA 150/CHNY/2025

AI Insights

The case revolves around a Miscellaneous Application filed by Peer Mohamed Ibrahim, seeking rectification of a mistake apparent on record concerning the payment of costs imposed by the Income Tax Appellate Tribunal. The original order, dated 05.08.2025, required the assessee to pay a cost of Rs.10,000 to the State Legal Aid Authority within 30 days. The assessee failed to make this payment within the stipulated time, leading to the filing of the Miscellaneous Application. The Tribunal, acknowledging the oversight and the request for an extension, granted an additional 30 days for the payment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785784 (ITAT-CHENNAI)
• Duration Of Justice: 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 13-10-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANTH RAO; J. C.I.T
• Assessee Lawyers: WAYOFTHISMISCELLANEOUSAPPLICATIONISSEEKING
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलीय अिधकरण, ‘ए’ \u0001यायपीठ, चे ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI \u0002ी जॉज\u0006 जॉज\u0006 क े, उपा य\u000e एवं \u0002ी एस.आर.रघुनाथा, लेखा सद\u001bय क े सम\u000e BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER M.A. No.150/Chny/2025 [In I.T.A. No.699/Chny/2025] नधा\u0006रण वष\u0006/Assessment Year: 2016-17 Peer Mohamed Ibrahim, No.90-92, East Avani Moola Street, Madurai – 625 001. Vs. ITO, Non Corp. Ward 2(1), Madurai. [PAN: AABPI- 8936-N] (!ाथ\u0006क /Petitioner) (!\"यथ#/Respondent) !ाथ\u0006क क$ ओरसे/ Petitioner by : Shri. T.Vasudevan, Advocate !\"यथ# क$ ओर से/Respondent by : Shri. Nishanth Rao, J.C.I.T. सुनवाई क$ तार(ख/Date of Hearing : 24.10.2025 घोषणा क$ तार(ख/Date of Pronouncement : 28.10.2025 आदेश /O R D E R PER S.R. RAGHUNATHA, AM: The assessee by way of this Miscellaneous Application is seeking rectification of the following mistakes apparent on record in the order passed on 05.08.2025 in ITA No.699/Chny/2025 for the assessment year 2016-17: 2. The assessee in its application submitted the following: Printed from counselvise.com :-2-: MA No:150/Chny/2025 “By Order dated 05.8.2025, the Appellate Tribunal had disposed off the appeal of the assessee. The Tribunal in its order, while remanding the appeals to the file of the AO, had imposed a cost of Rs.10,000/- to be paid within 30 days from date of receipt of order. It is submitted that when the cost was sought to be paid to the concerned authority few days back, they stated to obtain extension of time from the Bench to accept the cost. It is submitted that the payment of cost was inadvertently failed to be noticed in the order within the time granted by the Tribunal. Incidentally, the counsel noticed the direction of the Hon'ble Tribunal and enquired about the payment It is submitted that the assessee wants to pay the cost immediately and seeks a short time to make the payment. It is therefore humbly prayed that the Hon'ble Tribunal may be pleased to pass an order granting a reasonable extension of time to the assessee to remit the cost imposed and thus render justice.” 3. The ld.AR for the assessee submitted that the assessee has not paid the cost to the concerned authority within the time granted by this Tribunal and hence the ld.AR prayed for giving extension of time for making the payment of cost. 4. We have heard the case and noted that the Tribunal had granted time to pay the cost to the State Legal aid authority, Hon’ble High court of Madras within 30 days from the date of receipt of the order. Since, the assessee could not comply with the time line provided to make the payment, in the interest of natural justice, we are inclined to extend the time by another 30 days to make the payment to the concerned authority. Printed from counselvise.com :-3-: MA No:150/Chny/2025 5. Accordingly, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 28th October, 2025 at Chennai. Sd/- Sd/- (जॉज\u0003 जॉज\u0003 क े) (GEORGE GEORGE K) उपा /VICE PRESIDENT (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) लेखा सद\u0016/ACCOUNTANT MEMBER चे+नई Chennai: ,दनांक Dated : 28th October, 2025 sp आदेश क$ ! त.ल/प अ1े/षत /Copy to: 1. अपीलाथ#/Appellant 2. !\"यथ#/Respondent 3. आयकरआयु2त/CIT, Chennai/Coimbatore/Madurai/Salem. 4. /वभागीय! त न5ध/DR 5. गाड\u0006फाईल/GF Printed from counselvise.com "