THE GOVT. TELE COMMUNICATION EMPLOYEES CO-OP. SOCIETY LTD.,CHENNAI V. ITO, NCW-11(1), CHENNAI

MA 17/CHNY/2025

AI Insights

The case involves The Government Tele Communication Employees Co-operative Society Limited, which filed a Miscellaneous Application (MA No.17/Chny/2025) seeking the recall of a Tribunal order concerning ITA No.2527/Chny/2024. The application was based on the grounds that the Tribunal had erred in not addressing certain grounds (nos. 6 & 8) in their previous ruling. The Tribunal acknowledged the procedural error of not properly recording the additional grounds filed and decided to recall the entire order to ensure all grounds were adequately addressed. The Tribunal directed the registry to manage the filing process more strictly to prevent such issues in the future.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785138 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 27-01-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTHAMI MANIVASAGAM
• Assessee Lawyers: M. KARUNAKARAN; WAY OF THIS MISCELLANEOUS APPLICATION MA NO.CHNY

Judgement Text

" आयकर अपीलीय अधिकरण’ ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु क ुमार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य क े समक्ष। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ MA No.17/2025 ITA No.2527/Chny/2024 (धििाारणवर्ा / Assessment Year: 2017-18) The Government Tele Communication Employees Co- operative Society Limited, No.37-A, Sembudoss Street, Broadway, Chennai-600 001. [PAN:AABAT3072B] Vs. The Income Tax Officer Non-Corporate Ward-12(3), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.M.Karunakaran, Advocate प्रत्यर्थी की ओर से /Respondent by : Smt.Gouthami Manivasagam, JCIT. सुनवाई की तारीख/Date of Hearing : 06.06.2025 घोषणा की तारीख /Date of Pronouncement : 31.10.2025 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member) The assessee by way of this Miscellaneous Application (MA No.17/Chny/2025) is praying for the recall of the Tribunal order passed in ITA No.2527/Chny/2024 dated 13.01.2025. 2. The Ld.Counsel for the assessee pleaded that Tribunal while adjudicating the appeal of the assessee has erred in not disposing the ground nos.6 & 8, hence he prayed for adjudication of both the above grounds. Printed from counselvise.com MA No.17/Chny/2025 (AY 2017-18) The Government Tele Communication Employees Co-operative Society Limited, 2 3. Per Contra, the Ld.DR for the Revenue pleaded for the dismissal of the Miscellaneous Application, as there is no error or mistake apparent from the record of the Tribunal order. 4. We have heard the rival submissions of the parties. We find that in the file there are three sets of grounds of appeal filed by the assessee. The first set comprising of ground nos.1 to 7 which is filed with Form No.36 dated 27.09.2024. The second set of grounds of appeal consists ground no.1 to 25 dated Nil. The assessee has also filed additional grounds which consists ground no.1 to 8 vide letter dated 13.12.2024 (Official seal dated 13.12.2024). The assessee has again filed additional grounds which consists ground no.1 to 8 vide letter dated 17.12.2024 (Official seal dated 16.12.2024). However, when we see the additional grounds, the same is termed as ‘GROUNDS OF APPEAL’. 5. During the course of argument, we have noted that the Ld.counsel for the assessee has referred the first set of grounds of appeal which consists of ground nos.1 to 7. The Ld.AR for the assessee only pressed for 2 grounds raised on which Tribunal has given its decision. 6. Further, by this Miscellaneous Petition, the Ld.Counsel referred the additional grounds which consists ground no.1 to 8 and filed vide letter dated 17.12.2024 (Official seal dated 16.12.2024) which is termed as ‘GROUNDS OF APPEAL’ and prayed for the disposal of the ground Nos.6 & 8 of the same. Printed from counselvise.com MA No.17/Chny/2025 (AY 2017-18) The Government Tele Communication Employees Co-operative Society Limited, 3 7. Without going into the veracity of the claim made by the Ld.AR regarding Ground Nos 6 & 8 we recall our entire order dated 13.01.2025 on account of above narrated facts. We find that multiple grounds of appeal and additional grounds are filed without leave of the bench. Even order sheet does not record any such filings. Therefore, the registry is directed to take an appropriate step to curb the multiple filing of ‘Fresh grounds of appeal’ with Form 36. 8. In the result, we recall our entire order dated 13.01.2025 and direct the registry to scrutinize the ‘Fresh grounds of appeal’ or ‘Additional grounds of appeal’ filed by the assessee. The registry is directed to place the same before the Bench for adjudication. Issue notice to the parties for hearing of the appeal. The MA No.17/Chny/2025 of the assessee is allowed in terms above. Order pronounced in the open court on 31st , day of October, 2025 at Chennai. Sd/- Sd/- (जगदीश) (JAGADISH) लेखा सदस्य / ACCOUNTANT MEMBER (मनु क ुमार गिरि) (MANU KUMAR GIRI) न्यागयक सदस्य / JUDICIAL MEMBER चेन्नई Chennai: दिन ांक Dated : 31-10-2025 KB/ आदेश की प्रततललपप अग्रेपषत /Copy to : 1. अपील र्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकरआयुक्त/CIT, Chennai/Coimbatore/Madurai/Salem. 4. दिभ गीयप्रदिदनदि/DR 5. ग र्डफ ईल/GF Printed from counselvise.com MA No.17/Chny/2025 (AY 2017-18) The Government Tele Communication Employees Co-operative Society Limited, 4 [PAN:AABAT3072B] Printed from counselvise.com "