Income Tax Appellate Tribunal - Chennai
Ito Non Corporate Ward 6(3), Chennai vs Shreyans Badola, Chennai on 7 April, 2021
आयकर अपीलीय अधधकरण, 'बी' न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH: CHENNAI
श्री वी दु गाा राव, न्याधयक सदस्य एवं श्री एस. जयरामन, लेखा सदस्य के समक्ष
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
M.P.No.277/Chny/2019
(In I.T.A No.3043/Chny/2018)
Assessment Year: 2014 - 2015
The Income Tax Officer, Shri Shreyans Badola,
Non-Corporate Ward - 6(3), Aadinath Complex, 3rd Floor,
Chennai - 600 034. Vs. No.228 (Old No.124)
N.S.C. Bose Road,
Suit No.20, Sowcarpet,
Chennai - 600 001.
[PAN: AAJPB 1266C]
(अपीलार्थी/Appellant) (प्रत्यथी/Respondent)
अपीलाथी की ओर से/ Appellant by : Mr. Suresh Periasamy, JCIT
प्रत्यथी की ओर से /Respondent by : Mr. U. Deepak Kumar, C.A.
सुनवाई की तारीख/Date of Hearing : 07.04.2021
घोषणा की तारीख /Date of Pronouncement : 07.04.2021
आदे श / O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
This is a Miscellaneous Petition filed by the Department seeking of recalling of the order passed by the Tribunal in I.T.A. No.3043/Chny/2018 dated 5th July, 2019.
2. The learned Departmental Representative has submitted that the Tribunal in some other case had dismissed the appeal of the Assessee in respect of a similar issue.
M.P. No.277/Chny/2019
:- 2 -:
In the present case, the Tribunal had remitted the matter back to the Assessing Officer and therefore there is a mistake apparent on record and the same may be recalled.
3. We have heard both the sides and have gone through the order dated 5th July, 2019. We find that based on the facts and circumstances of the case, the Tribunal has directed the Assessing Officer to decide the appeal afresh in accordance with law. We find that there is no mistake in the order passed by the Tribunal.
4. Thus, this Miscellaneous Petition filed by the Department is deserved to be dismissed and accordingly dismissed.
5. In the result, the Miscellaneous Petition in M.P. No.277/Chny/2019 filed by the Department is dismissed.
Order pronounced in the open court on 7th April, 2021 in Chennai.
Sd/- Sd/-
(श्री एस. जयरामन) (वी दु गाा राव)
(S. JAYARAMAN) (V. DURGA RAO)
लेखा सदस्य/ACCOUNTANT MEMBER न्याययक सदस्य/JUDICIAL MEMBER
चेन्नई/Chennai,
धदनां क/Dated: 7th April, 2021
IA, Sr. PS
आदे श की प्रधतधलधप अग्रेधषत/Copy to: 1. अपीलाथी/Appellant
2. प्रत्यथी/Respondent
3. आयकर आयुक्त (अपील)/CIT(A)
4. आयकर आयुक्त/CIT
5. धवभागीय प्रधतधनधध/DR
6. गार्ा फाईल/GF M.P. No.277/Chny/2019 :- 3 -: