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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
आदेश / O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:: This appeal of the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-7, Salem dated 23.01.2019 and pertains to the assessment year 2010-11.
Shri S. Sridhar, the Ld. Counsel for the assessee submitted that originally the assessment order was passed on 25.03.2013. This order was subject to revision u/s. 263 of the Income Tax Act, 1961 (in short
2 -: ‘the Act’) by the CIT by an order dated 31.03.2015. The Assessing Officer (AO) gave effect to the order of the CIT by an order dated 20.08.2015 the assessee filed an application u/s. 154 of the Act on 20.08.2015 against the orders passed by the AO originally on 25.03.2013 and also on 20.08.2015. According to the Ld. Counsel, the assessee has filed two petitions u/s. 154 of the Act. The AO by an order dated 03.03.2016 dismissed the application filed u/s. 154 of the Act on the ground that it is not maintainable as there was no error apparent from the record. The assessee filed an appeal before the Ld. CIT(A) against the order of the AO. The Ld. CIT(A) by the impugned order struck down the order of the AO and allowed the grounds of appeal. The CIT(A) however, gave liberty to the assessee to file a fresh application seeking remedial action. Consequently, the AO was also directed to dispose of the same in accordance with law. The only apprehension of the Ld. counsel for the assessee is that in case fresh application was filed it may be barred by limitation therefore, the original application may be directed to be disposed of.
The Ld. Departmental Representative has no serious objection for disposing both the old applications filed by the assessee on 20.08.2015 on merit. In view of above facts and circumstances of the case, this Tribunal is of the considered opinion that both the applications filed by 3 -: the assessee u/s. 154 of the Act 20.08.2015 one against the order of the AO dated 25.03.2015 another against the order of AO dated 20.08.2015 shall be disposed off. Accordingly, the Assessing Officer is directed to dispose of the same after giving a reasonable opportunity to the assessee on merit. With the above observation, the appeal of the assessee is allowed.
In the result, the appeal filed by the assessee stands allowed.
Order pronounced in the open court on 05th February, 2020 at Chennai (Camp at Coimbatore).