G.Munavar, Denkanikottai v. ITO, Krishnagiri

MA 51/CHNY/2011 | 2000-2001
Pronouncement Date: 01-07-2011 | Result: Allowed

Appeal Details

RSA Number 5121724 RSA 2011
Bench Chennai
Appeal Number MA 51/CHNY/2011
Duration Of Justice 3 month(s)
Appellant G.Munavar, Denkanikottai
Respondent ITO, Krishnagiri
Appeal Type Miscellaneous Application
Pronouncement Date 01-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 01-07-2011
Date Of Final Hearing 01-07-2011
Next Hearing Date 01-07-2011
Assessment Year 2000-2001
Appeal Filed On 01-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH D : CHENNAI [BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE ACCOUNTANT MEMBER] M.P.NOS. 51 TO 53/MDS/2011 [ARISING OUT OF I .T.A NOS. 1866 TO 1868/MDS/2005 & C.O.NOS.286 TO 289/MDS/2005] ASSESSMENT YEARS : 2000-01 2001-02 & 2002-03 SHRI G.MUNAVAR S/O SHRI ABDUL KAPOOR 4A MOSQUE STREET DENKANIKOTTAI 635 107 VS THE INCOME-TAX OFFICER WARD I(1) KRISHNAGIRI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI G. BASKAR ADVOCATE RESPONDENT BY : SHRI K.E.B RENGARAJAN JR. STANDING COUNSEL O R D E R PER HARI OM MARATHA JUDICIAL MEMBER: THESE MISCELLANEOUS PETITIONS HAVE BE EN FILED BY THE ASSESSEE IN RELATION TO TRIBUNAL ORDER DATED 11.6.2 007. 2. THROUGH THESE MISCELLANEOUS PETITIONS THE TRIBUN AL ORDER HAS BEEN SOUGHT TO BE RECALLED. IT HAS BEEN CANVASSED THAT THE LD. CIT(A) HAD ANNULLED THE ASSESSMENT ORDERS IN THESE CASES B UT AT THE SAME TIME HE HAD REFRAINED FROM ADJUDICATING THE GROUND S RAISED ON MERITS. THE TRIBUNAL HAS SET ASIDE THE ANNULMENT BY HOLDING THE REOPENING OF THE ASSESSMENTS AS VALID AND REVERSED THE FINDING OF THE LD. CIT(A) ON JURISDICTION. IT IS STATED THAT IN A SSESSMENT YEAR 2001- M.P 51 TO 53/11 :- 2 -: 02 A SPECIFIC GROUND REGARDING DISALLOWING THE GIF T OF ` 1.5 LAKHS RECEIVED FROM FATHER-IN-LAW BY THE ASSESSEE WAS RAI SED AND THAT IT HAS REMAINED UNADJUDICATED. 3. ACCORDING TO THE LD.AR A MISTAKE APPARENT FROM RECORD HAS CREPT INTO THE TRIBUNAL ORDER WHICH IS VERY OBVIOU S PATENT AND MANIFEST AND IS RECTIFIABLE U/S 254(2) OF THE ACT . ON THE OTHER HAND THE LD.DR DEFENDED THE TRIBUNAL ORDER. 4. AFTER CAREFULLY EXAMINING THE RECORDS WE FIND T HAT ONLY THE LEGAL ISSUE REGARDING ASSUMING JURISDICTION FOR REO PENING OF THE ASSESSMENT WAS DECIDED WHICH HAS BEEN REVERSED BY THE TRIBUNAL. THE TRIBUNAL COULD HAVE SUO MOTU GIVEN DIRECTIONS TO THE LD. CIT(A) TO DECIDE THE MERITS OF THE CASE TO SETTLE THE ISSU ES ON MERITS WHICH THE LD. CIT(A) HAD OSTENSIBLY REFRAINED FROM DECID ING. THUS WE ARE OF THE CONSIDERED OPINION THAT A MISTAKE APPARENT F ROM RECORD HAS CREPT INTO THE TRIBUNAL ORDER DATED 11.6.2007 AND REQUIRES TO BE CORRECTED UNDER THE PROVISIONS OF SECTION 254(2) OF THE ACT. THIS MISTAKE CAN BE RECTIFIED SIMPLY BY DIRECTING THE LD . CIT(A) TO DECIDE THE ISSUES RAISED BEFORE HIM IN APPEALS BY THE ASSE SSEE ON MERITS IF ANY. AS A RESULT WE DIRECT THE LD. CIT(A) TO DECI DE THE ISSUES RAISED BEFORE HIM BY THE ASSESSEE IN THESE APPEALS ON MER ITS OF THE CASE. WE THEREFORE SET ASIDE THE ISSUES RAISED ON MERIT S BEFORE THE LD. M.P 51 TO 53/11 :- 3 -: CIT(A) WITH A DIRECTION THAT HE SHALL DECIDE THEM A FTER ACCORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT THE MISCELLANEOUS PETITIONS STAND A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 .7.2011. SD/- SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 01 JULY 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR