ITO, Trichy v. P.R.Muthukumar, Trichy

MA 167/CHNY/2010 | 2004-2005
Pronouncement Date: 10-12-2010 | Result: Dismissed

Appeal Details

RSA Number 16721724 RSA 2010
Assessee PAN AAGPR3802B
Bench Chennai
Appeal Number MA 167/CHNY/2010
Duration Of Justice 1 month(s) 23 day(s)
Appellant ITO, Trichy
Respondent P.R.Muthukumar, Trichy
Appeal Type Miscellaneous Application
Pronouncement Date 10-12-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 10-12-2010
Assessment Year 2004-2005
Appeal Filed On 18-10-2010
Judgment Text
IN THE INCOMETAX APPELLATE TRIBUNAL: C- BENCH:CHENN AI (BEFORE SHRI HARI OM MARATHA JUDICIAL M EMBER AND SHRI ABRAHAM P. GEORGE. ACCOUNTANT MEMBER) (1) MA NO.166/MDS/2010 IN ITA NO.2535/MDS/06 & MP NO.55/MDS/10 ASST. YEAR 2004-05 (2) M.A NO.167/MDS/2010 IN ITA NO.2536/MDS/06 & MP NO.56/MDS/10 (3) M.A NO.168/MDS/2010 IN ITA NLO.2537/MDS/06 & MP NO.57/MDS/2010 1) THE INCOME-TAX OFFICER WARD II(1) TIRUCHIRAPALLI 2) THE INCOME-TAX OFFICER WARD I(1) TIRUCHIRAPALLI 3) THE INCOME-TAX OFFICER WARD I(1) TIRUCHIRAPALLI VS SHRI M.RAJAGOPAL NO.11 VATTALA ST. T.T.ROAD WORAIYUR TIRUCHIRAPALLI 620003 PAN AAGPR 3802 B SHRI P.R.MUTHUKUMAR PLOT NO.5 PARAVANA NAGAR PALUVOOR KOOTHUR PO. TIRUCHIRPALLI 620016 PAN ADEP 8730 G SHRI R.M. NALLIAPPAN NO.3 6 TH CROSS ST. ANNA NAGAR TENNUR TIRUCHIRAPALLI 6202017 PAN AADPN 6521 C (APPLICANTS) (RESPONDENTS) MP 166-168/MDS/10 2 APPLICANTS BY : RESPONDENT BY: SRI B.SRINIVAS SRI S.KEERTHIRAJAN ORDER PER ABRAHAM P.GEORGE ACCOUNTANT MEMBER IN THESE MISC. PETITIONS FILED BY THE REVENUE ITS GRIEVANCE IS THAT THIS TRIBUNAL HAD ON MPS FILED BY THE RESPECTIVE A SSESSES NUMBERED AS MP NO.55/MDS/2010 56/MDS/2010 AND MP NO.57/MDS/2010 RECALLED ITS ORDER DATED 7 TH MAY 2010 IN ITA NOS.2535/MDS/06 ITA NO.2536/MDS/06 AND 2537/MDS/06. ACCORDING TO THE RE VENUE DECISION OF HONBLE MADRAS HIGH COURT IN THE CASE O F CIT VS. M.CHELLADURAI (317 ITR 370) WAS IN RESPECT OF AN IC ICI EMPLOYEE WHEREAS THE DECISION OF HONBLE APEX COURT IN THE C ASE OF CHANDRA RANGANATHAN & ORS. V. CIT (C.A NOS.6997 TO 7002 OF 2000 DATED 21- 10-2009 RELIED ON BY THE TRIBUNAL WAS THE CASE OF AN EMPLOYEE TAKEN VRS FROM RBI. THEREFORE ACCORDING TO THE REVENUE T HERE IS A MISTAKE IN THE CONSOLIDATED ORDER DATED 07-05-2010 OF THIS TRI BUNAL IN MP NOS.55 TO 57/MDS/210. 2. AS IS CLEAR FROM THE MP ITSELF REVENUE IS SEEKI NG A RECTIFICATION OF AN ORDER IN ANOTHER MP. THE ORDER OF THIS TRIBUNAL IN ITA NOS.2335 TO MP 166-168/MDS/10 3 2537/MDS/06 HAVING MERGED WITH THE ORDER IN MP NOS .55 TO 57/MDS/2010 THERE IS NO SCOPE FOR ANY FURTHER MP. ESPECIALLY SO IN VIEW OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF DR.S.PANNERSELVAM V.ACIT (319 ITR 135). EVEN OTH ERWISE THIS TRIBUNAL HAD AT PARA-3 OF ITS ORDER DATED 07-05-20 10 IN MP NOS.55 TO 57/MDS/2010 CLEARLY HELD THAT DECISION OF HONBLE APEX COURT IN THE CASE OF CHANDRA RANGANATHAN & ORS. (SUPRA) WOULD AP PLY WITH EQUAL FORCE FOR EMPLOYEES TAKING VRS FROM ICICI BANK ALSO . IT IS NOT THAT THE TRIBUNAL WAS NOT AWARE OF THE JURISDICTIONAL HIGH C OURT DECISION IN CHELLADURAIS CASE (SUPRA) EARLIER RELIED ON BY IT WHILE DISMISSING THE APPEALS OF THE ASSESSES. 3. WE THUS FIND NO MISTAKE IN THE ORDER OF THIS TRI BUNAL MUCH LESS ANY APPARENT ON RECORD. REVENUE IS SEEKING A REVIEW WH ICH THIS TRIBUNAL IS HAVING NO POWER WHATSOEVER. 4. ALL THE MISC. APPLICATIONS FILED BY THE REVENUE ARE THEREFORE DISMISSED. MP 166-168/MDS/10 4 ORDER WAS PRONOUNCED IN THE OPEN COURT ON 10-12 -2010. SD/- SD/- ( HARI OM MARATHA) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 13TH DEC. 2010 NBR CC: ASSESSEE/ ASSESSING OFFICER/ CIT(A)/ CIT/ D .R/ GUARD FILE.