Income Tax Appellate Tribunal - Chennai
Rr Donnelley India Outsource Private ... vs Dcit, Chennai on 7 August, 2017
आयकर अपील य अ धकरण, 'ए' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL , 'A' BENCH, CHENNAI
ी जॉज माथन, या यक सद य एवं ी ए. मोहन अलंकामणी,लेखा सद य केसम#
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER
Miscellaneous Petition No.80/Mds/2017
(In I.T.A.No.711/ Mds/2016)
( नधा रण वष / Assessm ent Year:2006-07)
M/s. RR Donnelley India Outsource Pvt. Vs Deputy Commissioner of
Ltd., Income Tax,
43A, 1st Main Road, R.A.Puram, Company Circle-V(4)
Chennai-600 028. Chennai-600 034.
PAN: AABCH1990A
(Petitioner) ( यथ /Respondent)
Applicant by : Shri R. Vijayaraghavan, Advocate
यथ क ओरसे/Respondent by : Shri B. Sagadevan, JCIT
सन
ु वाईक तार ख/Da t e of h e ar in g : 28.07.2017
घोषणाक तार ख /D at e of Pr on o unc em en t : 07.08.2017
आदे श / O R D E R
Per A. Mohan Alankamony, AM:
The Miscellaneous Petition is filed by the assessee praying for rectification of mistake apparent on record by recalling the order of the Tribunal passed in I.T.A. No.711/Mds/2016 dated 01.08.2016.
2. At the outset, the Ld.AR submitted that the Tribunal had not decided the legal issue with respect to reopening of assessment U/s.147 of the Act. It was therefore pleaded that, to that extent the order of the Tribunal may be recalled in order to consider the 2 M.P.No.80 /Mds/2017 ground with respect to reopening of assessment U/s.147 of the Act. The Ld.DR strongly objected to the submission of the Ld.AR.
3. We have heard the rival submissions and carefully perused the material on record. On verifying the materials on record, we find that though the assessee had raised the legal issue with respect to reopening U/s.147 of the Act, in its grounds of appeal, the same was not argued before the bench at the time of hearing. Therefore, the ground with respect to reopening was not considered. However, in the interest of justice, since the assessee has come up with the prayer before us for considering the ground with respect to reopening U/s.147 of the Act, we are of the considered view that a fair opportunity is to be provided to the assessee. Therefore, we hereby recall the order of the Tribunal for the limited purpose of adjudicating the ground with respect to reopening of assessment U/s.147 of the Act. The Registry is hereby directed to post the appeal for hearing in due course and intimate both the parties.
3M.P.No.80 /Mds/2017
4. In the result, the Miscellaneous Petition filed by the assessee is allowed.
Order pronounced on the 07th Aug, 2017 at Chennai.
(जॉज
माथन) (ए. मोहन अलंकामणी)
Sd/- Sd/-
(George Mathan) (A. Mohan Alankamony)
याियक सद य/Judicial Member लेखा सद य/Accountant Member
चे नई/Chennai,
दनांक/Date : 07th Aug 2017
JR
आ दे श क त#ल%प अ(े%षत/Copy to:
1. अपीलाथ /Appellant 2. यथ /Respondent 3. आ यकर आ य,
ु त (अपील)/CIT(A)
4. आ यकर आ य,
ु त/CIT 5. %वभागीय त न/ध/DR 6. गाड फाईल/GF