PRAKASH CHAND JAIN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

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ITA 69/CHNY/2024Status: HeardITAT Chennai28 August 2024AY 2018-19Bench: SHRI ABY T VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the assessee's counsel failed to demonstrate any mistake apparent on the face of the record that would warrant a modification of the previous order. Consequently, the MA filed by the assessee was not maintainable.

What were the facts?

The assessee filed an MA assailing an earlier order of the tribunal. The learned counsel for the assessee was unable to demonstrate any apparent mistake in the record requiring modification under Section 254(2) of the IT Act. The assessee had also challenged the order under Section 143(1), which was pending before the First Appellate Authority.

What were the issues?

Whether there is any mistake apparent on the face of the record in the impugned order that requires modification? Whether the MA filed by the assessee is maintainable?

Which sections of the Income-tax Act were involved?

Section 254(2),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA

Hearing: 23.08.2024Pronounced: 28.08.2024

आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This MA has been filed assailing order of this tribunal vide dated 12.07.2024. 2.0 The learned counsel for assesse has not been able to demonstrate any mistake apparent on the face of the record in the impugned order of the order supra, which requires any modification with in meanings of section 254(2) of the IT Act. Meanwhile Ld. DR informed that the assesse has already challenged the order u/s 143(1)

MA No.69/Chny/2024 :- 2 -: dated 09.11.2020 and which is currently pending before the Learned First Appellate Authority. Accordingly, the MA of the assesse stands dismissed. 3.0 In the result the MA of the assesse is dismissed.

Order pronounced on 28th August, 2024 at Chennai.

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