SHANMUGASUNDARAM VENKATACHALAPATHY,TIRUNELVELI, TAMILNADU V. INCOME TAX OFFICER, WARD 4, TIRUNELVELI, TIRUNELVELI

MA 167/CHNY/2025

AI Insights

The case involves Shri Shanmugasundaram Venkatachalapathy, the appellant, who filed a miscellaneous application against the order of the Income Tax Appellate Tribunal dated 26.09.2025 concerning the assessment year 2017-18. The appellant, represented by Shri S. Dwarakesh, CA, argued that several grounds raised in the appeal were not adjudicated, and there were factual inaccuracies in the dismissal of additional ground No. 12. The respondent, represented by Ms. Gauthami Manivasagam, JCIT, did not object to the recall of the order. The Tribunal found merit in the appellant's arguments and decided to recall the previous order, acknowledging the oversight and the procedural error regarding the unsigned notice under section 143(2) of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790519 (ITAT-CHENNAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 13-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GAUTHAMI MANIVASAGAM
• Assessee Lawyers: S. DWARAKESH
• Keywords: Opportunity of being heard

Judgement Text

"आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी एस.आर. रगुनाथॎ, लेखा सद˟ क े समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member M.A. No. 167/Chny/2025 [In I.T.A. No.2056/Chny/2024] िनधाŊरण वषŊ/Assessment Year: 2017-18 Shri Shanmugasundaram Venkatachalapathy, C/o-DURV and Assocaites LLP, No. 10/80, AVM Avenue 3rd Street, Virugambakkam, Chennai 600 092. [PAN:ACAPV3414B] Vs. The Income Tax Officer, Ward 4, Tirunelveli. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri S. Dwarakesh, CA ŮȑथŎ की ओर से/Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवाई की तारीख/ Date of hearing : 28.11.2025 घोषणा की तारीख /Date of Pronouncement : 04.12.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: By way of Miscellaneous Application, the assessee intends to recall/rectify the order of the Tribunal dated 26.09.2025 passed in ITA No. 2056/Chny/2025 for the assessment year 2017-18. 2. The ld. AR Shri S. Dwarakesh, CA drew our attention to para 4 of the Miscellaneous Application and submits that the additional ground No. 14 raised in the appeal has not been adjudicated by the Tribunal. Printed from counselvise.com M.A. No.167/Chny/25 2 He submits that the additional ground No. 12 raised by the assessee has been dismissed relying upon certain inadvertent factual aspects, which may require reconsideration. He further submits that ground No. 10 raised in the appeal has not been adjudicated by the Tribunal and thus, prayed to recall the order of the Tribunal and adjudicate the issues by affording an opportunity of being heard to the assessee. 3. The ld. DR Ms. Gauthami Manivasagam, JCIT did not seriously reported any objection. 4. Upon hearing both the parties, on perusal of the miscellaneous application as well as order of the Tribunal, it is noted that the additional ground Nos. 14 and ground No. 10 raised by the assessee are not adjudicated. The ld. AR drew our attention to page 25 of the paper book and submits that the notice issued under section 143(2) of the Act was unsigned and invalid and the same was challenged in the additional ground No. 12 raised by the assessee. Thus, there is a mistake apparent on record, we deem it proper to recall the order dated 26.09.2025 passed by this Tribunal. Thus, the order dated 26.09.2025 in ITA No. 2056/Chny/2025 is recalled and taken on file. Printed from counselvise.com M.A. No.167/Chny/25 3 The Registry is directed to fix the appeal for hearing before the regular bench. 5. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced on 04th December, 2025 at Chennai. Sd/- Sd/- (S.R. RAGHUNATHA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 04.12.2025 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. Printed from counselvise.com "