M.Radhakrishnan, Erode vs Department Of Income Tax
- CitationI.T.A.No.2112/Mds./2014)
Ratio decidendi
The rule this decision rests on
The Tribunal's recall of its earlier order rests on the principle that where an assessee's appeal and the Department's cross-appeal arise from the same assessment and are pending before the Tribunal, both appeals are to be clubbed, heard together and disposed of by a common order; a decision on the assessee's appeal alone, made without the cross-appeal being considered, is therefore liable to be recalled in the interest of justice.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
The Assistant Commissioner of Sri M. Radhakrishnan, Income Tax, Vs. No.63, Circle-2, Periyamaniampalayam, Erode. Aval Poondurai, Erode 638 115.
PAN AJLPR 2812D (अपीलाथ' /Appellant) (()यथ'/Respondent)
अपीलाथ क ओर से / Appellant by : Dr. Nischal, IRS, JCIT. यथ क ओर से/Respondent by : None
सन ु वाई क तार ख/ Date of hearing : 10.04.2015 घोषणा क तार ख /Date of : 10.04.2015 Pronouncement
आदे श / O R D E R
PER CHANDRA POOJARI, ACCOUNTANT MEMBER
This Miscellaneous Petition is filed by the Department seeking recall
of order of the Tribunal in ITA No.2112/Mds/2014 dated 9.10.2014, 2 MP No. 31/Mds/2015 in ITA No.2112/Mds/2014
wherein the Tribunal decided the appeal of the assessee without clubbing
ITA No.2433/Mds/2014 filed by the Department.
2. None appeared for the assessee. The ld. Departmental
Representative requested for clubbing of appeals and the appeal is to
disposed of afresh. The order of the Tribunal in assessee's appeal is to be
recalled.
3. We have heard the Departmental Representative. We find merits in
the argument of the ld. Departmental Representative. It is a settled law
that when there is a cross-appeal, both the appeals are to be clubbed,
heard together and disposed of by a common order. The Tribunal
considered only the assessee's appeal in ITA No.2112/Mds/2014 and
disposed of vide order dated 9.10.2014. Hence, in the interest of justice,
we recall the order of the Tribunal dated 9.10.2014 in ITA
No.2112/Mds/2014 and direct the Registry to club both the appeals namely
ITA No.2112/Mds/2014 and ITA No.2433/Mds/2014 and post for hearing
on 27th May, 2015. No notice for hearing would be issued to both parties
this order itself would be served as notice to both parties. 3 MP No. 31/Mds/2015
in ITA No.2112/Mds/2014
3. In the result, the Miscellaneous petition filed by the Department is
allowed.
Order pronounced in the open court at the time of hearing on 10th
April, 2015.
Sd/- Sd/- (वी. दग ु ा" राव) (चं पज ू ार ) V. DURGA RAO (CHANDRA POOJARI) या#यक सद य / JUDICIAL MEMBER लेखा सद य/ ACCOUNTANT MEMBER
Chennai, Dated the 10th April, 2015. KV. आदे श क त$ल%प अ&े%षत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु'त (अपील)/CIT(A) 4. आयकर आयु'त/CIT 5. %वभागीय त न,ध/DR 6. गाड फाईल/GF
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