Income Tax Appellate Tribunal - Chennai
Madhav Ram, Chennai vs Department Of Income Tax on 7 September, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, CHENNAI
BEFORE Dr. O.K.NARAYANAN, VICE-PRESIDENT
AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER
M.P. No.124(Mds)/2012 in
ITA No.941(Mds)/2010
Assessment Year: 2007-08
The Income-tax Officer, Shri Madhav Ram,
Ward IV(2), Vs. Plot No.84, Door No.47,
Chennai Beach Rd., Kalakshetra
Colony, Besant Nagar,
Chennai-600 090.
PAN AIZPR6601F.
(Petitioner) (Respondent)
Petitioner by : Shri Guru Bhashyam, IRS, JCIT
Respondent by : None
Date of Hearing : 7th September, 2012
Date of Pronouncement : 7th September, 2012
ORDER
PER Dr.O.K.NARAYANAN, VICE PRESIDENT This Miscellaneous Petition is filed by the Revenue. The petition is filed in the context of the appeal in ITA No.941(Mds)/2010 filed by the Revenue for the assessment year -2- MP No.124 of 2012 2007-08, alongwith C.O. No.154(Mds)/2011 filed by the assessee for the same assessment year.
2. The appeal filed by the Revenue has been dismissed by the Tribunal holding that the appeal is not maintainable as the tax effect involved in the impugned appeal is less than the prescribed limit of ` 3 lakhs.
3. Now, the Revenue, relying on the judgment of the Hon'ble Supreme Court in the case of CIT vs. Surya Herbal Ltd. in SLP(C) CC No.13694 of 2011 dated 29-8-2011 and also in the light of the judgment of the Hon'ble Madras High Court in the case of CIT vs. Sushil Kumar (Ind) and (HUF) in Tax Case(Appeal) Nos.805 & 806 of 2005 dated 29-6-2011, prays that the Tribunal ought to have considered the appeal filed by the Revenue on merits and therefore its earlier order, treating the appeal as not maintain-able, may be recalled and the matter be posted for fresh hearing.
-3- MP No.124 of 2012
4. When the matter was called on for hearing, nobody was present for the respondent-assessee. The notice of posting issued to the respondent-assessee has been returned by the postal authorities with the endorsement "Left". In these circumstances the service of notice is deemed and the matter is disposed of ex-parte, qua, the assessee.
5. We heard Shri Guru Bhashyam, the learned Joint Commissioner of Income-tax appearing for the Revenue.
6. The Tribunal has dismissed the appeal filed by the Revenue, as not maintainable in view of Instruction No.3 of 2011 dated 9.2.2011, where the limit prescribed by the Board is ` 3 lakhs and whereas the disputed amount in the appeal filed by the Revenue is less than ` 3 lakhs.
7. The Hon'ble Madras High Court in the case of CIT v. Mr. M. Sushil Kumar (Ind) & (HUF) in Tax Case (Appeal) Nos. 805 & 806 of 2005 has considered the issue in the judgment of their Lordships, dated 29.6.2011. In the said case, the Hon'ble Court -4- MP No.124 of 2012 has held that the applicability of the Circular regarding filing of appeals should be accounted with the date of filing of appeal by the Revenue. The Court held that the latest notification issued by the Board will not apply to the pending appeals also, if those appeals are filed before the issue of that latest notification. In view of the above judgment of the Hon'ble High Court, we find that the Tribunal has committed the mistake of following the latest Instruction No.3 of 2011 dated 9.2.2011 whereas the appeal was filed by the Revenue on 11.6.2010. In these circumstances, it is to be seen that the latest Instruction No. 3 of 2011 dated 9.2.2011 did not apply to the impugned case. Therefore, we have to hear the appeal on merits.
8. In the facts and circumstances of the case, the order of the Tribunal dated 15-12-2011 is recalled. The appeal is admitted on the rolls of the Tribunal for fresh hearing and disposal on merits and in accordance with law.
9. The appeal is posted for hearing on 15th October, 2012.
-5- MP No.124 of 2012
10. In result, the petition filed by the Revenue is allowed.
Orders pronounced in the open court at the time of hearing on Friday, the 7th of September, 2012 at Chennai.
Sd/- Sd/-
(Vikas Awasthy) (Dr. O.K.Narayanan)
Judicial Member Vice-President
Chennai,
Dated, the 7th September, 2012.
V.A.P.
Copy to: 1. Petitioner
2. Respondent
3. CIT
4. CIT(A)
5. DR
6. GF.