Smt. Hemalatha Chandran, CHENNAI v. ITO, CHENNAI

MA 200/CHNY/2016 | 2011-2012
Pronouncement Date: 30-09-2016 | Result: Allowed

Appeal Details

RSA Number 20021724 RSA 2016
Assessee PAN AACPC2079H
Bench Chennai
Appeal Number MA 200/CHNY/2016
Duration Of Justice 2 month(s) 8 day(s)
Appellant Smt. Hemalatha Chandran, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 30-09-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 30-09-2016
Assessment Year 2011-2012
Appeal Filed On 22-07-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENNAI . . . . ! ' BEFORE SHRI N.R.S. GANESAN JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER M.P.NO.200/MDS/2016 [IN I.T.A.NO.603/MDS/2015] ASSESSMENT YEAR : 2011-12 (PETITIONER) ( /RESPONDENT) PETITIONER BY : SHRI A.S.SRIRAMAN ADVOCATE RESPONDENT BY : SHRI SHIVA SRINIVAS JCIT # $%! /DATE OF HEARING : 30.09.2016 &' $%! /DATE OF PRONOUNCEMENT : 30.09.2016 /O R D E R PER N.R.S. GANESAN JUDICIAL MEMBER: THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETI TION ON THE GROUND THAT GROUNDS NO. 8 AND 10 WAS NOT DISPOSED O FF. SMT.HEMALATHA CHANDRAN C/O. SHRI S.SRIDHAR ADVOCATE NEW NO.14 OLD NO.82 FLAT NO.5 1 ST AVENUE INDIRA NAGAR ADYAR CHENNAI 600 020. PAN: AACPC 2079 H V. THE INCOME TAX OFFICER BUSINESS WARD III(3) CHENNAI 600 034. 2 M.A. NO.200/MDS/2016 2. SHRI A.S.SRIRAMAN THE LEARNED COUNSEL FOR THE A SSESSEE SUBMITTED THAT THE ASSESSEE HAS SPECIFICALLY RAISED GROUND NO . 8 WITH REGARD TO DISALLOWANCE OF RS.4 42 885/- UNDER THE HEAD INCOM E FROM BUSINESS. THE ASSESSEE HAS ALSO RAISED GROUND NO.10 WITH REGA RD TO DISALLOWANCE OF RS.7 00 000/- UNDER THE HEAD INCOME FROM BUSINE SS. THESE GROUNDS WERE NOT DISPOSED OFF BY THIS TRIBUNAL WHILE DISPOS ING OFF THE APPEAL. ACCORDING TO THE LEARNED COUNSEL FOR THE ASSESSE N ON DISPOSAL OF THE SPECIFIC GROUNDS RAISED BY THE ASSESSEE IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. 3. WE HEARD SHRI SHIVA SRINIVAS THE LEARNED DEPART MENT REPRESENTATIVE ALSO. THE LEARNED DEPARTMENT REPRESE NTATIVE VERY FAIRLY CONCEDED THAT THE GROUNDS NO.8 AND 10 RAISED BY THE ASSESSEE IS NOT DISPOSED OFF BY THIS TRIBUNAL AND THEREFORE TO THA T EXTENT THERE IS A ERROR IN THE ORDER OF THIS TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EIT HER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AS RIGHTL Y SUBMITTED BY THE LEARNED COUNSEL FOR THE ASSESSEE AND THE LEARNED DE PARTMENT REPRESENTATIVE THE ASSESSEE HAS RAISED GROUNDS NO. 8 AND 10 WITH REGARD TO RS.4 42 885/- AND RS.7 00 000/- RESPECTIVELY UND ER THE HEAD INCOME FROM OTHER SOURCES. THESE TWO GROUNDS RAISED BY TH E ASSESSEE WAS NOT 3 M.A. NO.200/MDS/2016 DISPOSED OFF BY THIS TRIBUNAL IN THE ORDER DATED 01 .04.2016. THEREFORE TO THAT EXTENT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL WHICH NEEDS TO BE RECTIFIED. ACCORDINGLY THE APPEAL OF THE ASSESS EE IN ITA NO.603 /MDS/2016 IS RE-OPENED ONLY FOR THE PURPOSE OF DISP OSING GROUNDS NO.8 AND 10 RAISED BY THE ASSESSEE. THE REGISTRY IS DIRE CTED TO POST THE APPEAL IN ITA NO.603/MDS/2016 FOR DISPOSAL OF GROUNDS NO.8 & 10 ON 27.10.2016. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES NOTICE OF HEARING NEE D NOT BE ISSUED TO EITHER PARTY FOR HEARING ON 27.10.2016. IN OTHER WO RDS COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 30 TH SEPTEMBER 2016 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) ! /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI ( /DATED THE 30 TH SEPTEMBER 2016. SP. 4 M.A. NO.200/MDS/2016 $ )%*+ +'% /COPY TO: 1. APPLICANT 2. )-./ /RESPONDENT 3. # 0% ( )/CIT(A) 4. # 0% /CIT 5. +1 )% /DR 6. 23 4 /GF.