Revenue appeal under Section 260A challenging High Court allowability of Tribunal's order recalling its earlier ex parte judgment. Court held issue academic as Tribunal subsequently recalled order and fresh adjudication awaited disposal.
Appeal dismissed; substantial questions of law left open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 01.07.2019
CORAM :
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN
TCA.No.539 of 2018
Principal Commissioner of Income Tax 2, No.63, Race Course Road, Coimbatore.
M/s. Maharaja Sathyam Industries (P) Ltd., 119, Bhavani Road, Erode – 638 004. .. Respondent/Appellant
Prayer : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal Madras 'A' Bench, Chennai, dated 10.03.2017 in I.T.A.No.326/Mds/2016 for the assessment year 2012-2013 against the order passed by the Income Tax Appellate Tribunal 'A' Bench, Chennai dt.02/11/2016 made in ITA.No.1334/2016 for the Assessment Year 2012-13 and against the order passed by the Commissioner of Income Tax(Appeals)-3, Coimbatore dt.29/02/2016 made in ITA No. 601/2014-15 for the Assessment year 2012-13 and against the order passed by the Income Tax Department, Erode dt: 20/03/2015 made in AACCS9484P for the Assessment year 2012-13.
For Respondent : No appearance
This appeal filed by the assessee under Section 260 A of the Income Tax Act, 1961 (hereinafter referred to as the Act) is directed against the order dated 10.03.2017 passed by the Income Tax Appellate Tribunal Madras 'A' Bench in I.T.A.No.326/Mds/2016 for the Assessment Year 2012-2013.
“ (i) Whether the Tribunal is correct in law in holding that the order dated 02.11.2016 is an exparte order after considering the case on merits?
(ii) Whether the Tribunal is correct in reviewing its earlier order dated 02.11.2016 by recalling the same under Section 254 of the Act?
(iii) Whether the Tribunal is correct in law in holding that the order dated 02.11.2016 is an exparte order even after recording the assessee's submissions and allowing the revenues appeal on merits?”
323 ITR 577 (Bombay) and CIT Vs. MC. Dowell &Co reported in 310 ITR 215 (Karnataka). It may not be necessary for us to render a decision on the grounds raised by the revenue on account of subsequent developments. After tribunal passed the impugned order, the matter was recalled by the tribunal and fresh orders have been passed by the CIT(A) on 27.07.2017 allowing the revenue's appeal and remanding the matter for fresh consideration to the Assessing Officer.
Sd/-
Assistant Registrar(CS V)
//True Copy//
Sub Assistant Registrar
mp/ska
To:
1.The Principal Commissioner of Income Tax-2,
No.63, Race Course Road, Coimbatore.
2.The Income Tax Appellate Tribunal
Madras 'A' Bench, Chennai.
3.The Assistant Commissioner of Income Tax,
Circle 1, No.15, Gandhi Road, Erode.
4.The Commissioner of Income Tax(Appeal)-3,
Coimbatore.
TCA.No.539 of 2018
KK(CO) RRS(23/07/2019)
3 issues framed by the court
Whether the Tribunal was correct in law in holding that the order dated 02.11.2016 was an ex parte order after considering the case on merits?
Whether the Tribunal was correct in reviewing its earlier order dated 02.11.2016 by recalling the same under Section 254 of the Act?
Whether the Tribunal was correct in law in holding that the order dated 02.11.2016 was an ex parte order even after recording the assessee's submissions and allowing the revenue's appeal on merits?
Colour shows how this judgement treated each authority
Abhishek IndustriesReferred¶19
Abhishek Industries 286 ITR 1 (Punjab & Harayana)
CIT Vs. Earnest Exports Ltd.Referred¶19
CIT Vs. Earnest Exports Ltd. 323 ITR 577 (Bombay)
CIT Vs. MC. Dowell &CoReferred¶19
CIT Vs. MC. Dowell &Co 310 ITR 215 (Karnataka)
2 provisions across 1 enactments
Principal Commissioner of Income Tax
M/s. Maharaja Sathyam Industries (P) Ltd.
T.S. Sivagnanam
V. Bhavani Subbaroyan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
