ACIT, CHENNAI v. Rakesh Sarin, CHENNAI

MA 117/CHNY/2014 | 2008-2009
Pronouncement Date: 21-11-2014

Appeal Details

RSA Number 11721724 RSA 2014
Assessee PAN ADXPR7428R
Bench Chennai
Appeal Number MA 117/CHNY/2014
Duration Of Justice 4 month(s) 28 day(s)
Appellant ACIT, CHENNAI
Respondent Rakesh Sarin, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 21-11-2014
Appeal Filed By Department
Bench Allotted C
Tribunal Order Date 21-11-2014
Date Of Final Hearing 21-11-2014
Next Hearing Date 21-11-2014
Assessment Year 2008-2009
Appeal Filed On 23-06-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY JUDICIAL MEMBER M.P. NOS. 117 & 118/MDS/2014 (IN ITA NOS. 99 & 100/MDS/2013) ASSESSMENT YEARS : 2008-09 & 2009-10 ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- II(1) CHENNAI VS SHRI RAKESH SARIN NO.5-E MOOKAMBIGAI COMPLEX LADY DESIKA ROAD MYLAPORE CHENNAI-600 004 [PAN: A DXPR 7428 R ] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI N. MADHAVAN JCIT RESPONDENT BY : SHRI K.RAVI ADVOCATE DATE OF HEARING : 21-11-2014 DATE OF PRONOUNCEMENT : 21-11-2014 O R D E R PER VIKAS AWASTHY J.M: THE MISCELLANEOUS PETITIONS HAVE BEEN FILED BY THE REVENUE U/S.254(2) OF THE INCOME TAX ACT SEEKING RECTIFICAT ION OF THE ORDER DT.18-07-2013 IN THE AFORESAID APPEALS. THE APPEAL S OF THE REVENUE WERE DISMISSED IN PURSUANCE TO THE ORDER OF HON'BLE MADRAS HIGH COURT IN W.P.NO.25078/2005 QUASHING THE BLOCK ASSES SMENT ORDER. ADDITIONS IN THE IMPUGNED ASSESSMENT YEARS WERE CONSEQUENTIAL TO THE BLOCK ASSESSMENT. M.P. NOS. 117 & 118/MDS/14 :- 2 -: 2. AGGRIEVED BY THE ORDER OF THE TRIBUNAL DT.18-07- 2013 THE REVENUE PREFERRED APPEALS BEFORE THE HON'BLE JURISD ICTIONAL HIGH COURT. DURING THE PENDENCY OF APPEALS BEFORE HON'B LE HIGH COURT THE REVENUE FILED PRESENT MISCELLANEOUS PETITIONS S EEKING RECTIFICATION OF ORDER. 3. THE HON'BLE HIGH COURT IN W.A.NO.874 OF 2011 AND TC (APPEAL) NO.677 OF 2013 ALLOWED THE APPEAL OF REVENUE AND SE T ASIDE THE ORDER OF TRIBUNAL IN ASSESSEES CASE PASSED IN THE BLOCK ASSESSMENT PROCEEDINGS. CONSEQUENTLY THE HON'BLE HIGH COURT VIDE ORDER DT.08-09-2014 IN T.C.NO.91 & 92 OF 2014 HAS SET AS IDE THE ORDER OF THE TRIBUNAL IN PRESENT SET OF APPEALS AND REMITTED THE MATTER BACK TO THE TRIBUNAL FOR DECIDING THE ISSUES ON MERITS. SINCE THE ORDER WHICH IS SOUGHT TO BE RECTIFIED HA S BEEN SET ASIDE BY THE HON'BLE HIGH COURT THE PRESENT MISCEL LANEOUS PETITIONS HAVE BECOME INFRUCTUOUS AND THE SAME ARE DISMISSED AS SUCH. ORDER PRONOUNCED ON FRIDAY THE 21 ST NOVEMBER 2014 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (VIKAS AWASTHY) JUDICIAL MEMBER DATED: 21 ST NOVEMBER 2014 TNMM COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR